William Howard Taft

“ A dispute has arisen as to whether the city of Manila should pay to the metropolitan water district compensation for water used by the city government. The authorities of the city of Manila contend that the city is not liable, because the waterworks are and have been its property for centuries. ”

“ The conclusion of the Supreme Court of the Philippines in directing a mandamus to issue against the internal revenue collector and the insular auditor was in accordance with the statutory law of the Philippines and was right. ”

“ It becomes the ministerial duty of the internal revenue collector to draw his warrant for the share of the city thus fixed by statute. It becomes the duty of the insular auditor, when such a warrant of the internal revenue collector is presented to him, after ascertaining that the amount for which it is drawn is in accord with the directions of the statute, to countersign the same. ”