by Regienald Clemens



Rosario Gelano Vda. de Schuetze, widow of the late Adolphe Oscar Schuetze... among the personal property of the deceased was found life-insurance policy  No.  194538 issued at Manila, Philippine Islands, on January  14, 1913,  for the sum of $10,000 by the Sun Life Assurance Company of Canada, Manila Hranch, a foreign... corporation duly  organized and existing under  and  by virtue of the laws of Canada, and duly authorized to transact business in the Philippine Islands

That in the  insurance policy  the estate of the said Adolphe Oscar Schuetze was named the beneficiary without any qualification whatsoever... for five consecutive years, the deceased Adolphe Oscar Schuetze paid the premiums of said policy to the Sun Life Assurance Company of Canada,  Manila branch... he sole and only heir  of the deceased Adolphe Oscar Schuetze is  his widow... the Bank of the Philippine Islands as administrator of the  decedent's estate received from the Sun Life Assurance Company of Canada, Manila branch, the  sum of P20,150 representing the proceeds of the insurance policy... the Bank of the Philippine Islands delivered to the plaintiff herein the said sum of P20,150... the herein defendant on or about July 6, 1929,... imposed an  inheritance  tax upon the transmission  of the proceeds of  the policy in question in the  sum of P20,150 from the estate of the late Adolphe Oscar Schuetze to the sole heir of the... deceased, or  the plaintiff herein,  which inheritance tax amounted to the sum of  P1,209;


hus both according to our Civil Code and to the ruling of those North American States where the  Spanish  Civil Code once governed, the proceeds of a life-insurance policy whereon  the premiums were paid with conjugal  money, belong to the conjugal... partnership.

The appellee alleges that it  is a fundamental principle


ccording to  the agreed  statement of facts  mentioned above, the plaintiff-appellant,  the Bank of the  Philippine Islands, was appointed administrator of the  late Adolphe Oscar Schuetze's testament