Condemnation and Destruction of Forfeited Chattels Which Became a Government Property

December 6, 1960 BIR RULING NO. 512-60 2nd Indorsement Respectfully returned to the Regional Director, Regional District No. 9, Zamboanga City, the herein papers bearing on the request for approval of the suggestion of the City Mayor of Zamboanga City, dated November 9, 1960. Forfeited chattels become government property and such should be disposed of in accordance with Section 313 of the Tax Code. The law authorizes the condemnation and destruction of such illicit articles. It does not provide for the disposal of these articles for charity, if the use thereof would be injurious to public health or prejudicial to the enforcement of the laws. Section 313 is plain and unambiguous in its language and when such is the case we must construe it as written unless it is impossible or unworkable in its nature. We can not therefore, "read language into a statute otherwise of plain meaning and import". (Griffith vs. Humble, 122 (P 2d, 134, 135, 146 N. M. 113) In view of the foregoing, this Office regrets that the request of the City Mayor, that City, has to be denied for having no basis in law. aisadc MELECIO R. DOMINGO Commissioner of Internal Revenue