3) "“To our mind, it is not necessary, in cases of this nature, to present tax declarations and tax receipts of the land in question. All that the law mandates is proof of “open, continuous, peaceful and adverse possession” which appellee has convincingly established. Repeatedly, the fact of possession is hammered into the record by appellee’s testimony on cross-examination by appellant. Thus:
ASST. PROV’L. PROS. CRISOSTOMO:
Q: You said that you bought this land from Marcial Listana, and you are referring us to this deed of sale?
WITNESS:
A: Yes, sir.
Q: This land is located at Maramba?
A: Yes, sir.
Q: Since when did Marcial Listana begin possessing this land?
A: Since 1939.
Q: What was Marcial Listana doing on the land?
A: He was planting palay and sometimes corn.
Q: In what concept was he possessing the land?
A: In the concept of owner, openly, continuously, adversely, notoriously and exclusively.
Q: Do you know whether there are disputes involving the boundaries of the land?
A: No, sir.
Q: Are there also persons claiming adverse ownership and possession of the land?
A: No, sir.
Q: Does this land encroach any road, river or stream?
A: No, sir.
Q: Is this part of a military reservation, public park, watershed or the government’s forest zone?
A: No, sir.
Q: Have you paid all the taxes on the land?
A: Yes, sir.
Q: What about the cadastral costs?
A: I also paid the same.
Q: What do you do with the land now?
A: I planted palay during rainy season.
Q: How many cavans of palay do you harvest every agricultural season?
A: I get 40 cavans of palay every harvest season but sometimes more and sometimes less, during summer month I plant corn and harvest about 8 cavans of unhusked corn.
Q: If and when this land will be titled, in whose name would you like the title to be?
A: In our names, my wife and myself.
PROSECUTOR CRISOSTOMO:
That is all.”"
source: http://www.supremecourt.gov.ph/jurisprudence/2001/jan2001/116372.htm