BOARD OF ASSESSMENT APPEALS, CITY ASSESSOR and CITY TREASURER OFQUEZON CITY Petitioners, vs. MANILA ELECTRIC COMPANY, Respondent.PAREDES, J.: chanroblesvirtual lawlibraryFrom the stipulation of facts and evidence adduced during the hearing, the following appear: chanrobles virtuallaw libraryOn October 20, 1902, the hilippine !ommission enacted "ct #o. $%$ which authori&ed the 'unicipal (oard of 'anila to grant a franchise to construct, maintain and operate an electric street railway and electric light, heat and power system in the !ity of 'anila and its suburbs to the person or persons ma)ing the most favorable bid. !harles '. *wift was awarded the said franchise on 'arch 190+, the terms and conditions of which were embodied in Ordinance #o. $$approved on 'arch 2$, 190+. ,espondent 'anila -lectric !o. .'eralco for short/, became the transferee and owner of the franchise.chanroblesvirtualawlibrary chanrobles virtuallaw library'eralco0s electric power is generated by its hydro1electric plant located at (otocan Falls, 2agunaand is transmitted to the !ity of 'anila by means of electric transmission wires, running from the province of 2aguna to the said !ity. 3hese electric transmission wires which carry high voltage current, are fastened to insulators attached on steel towers constructed by respondent at intervals, from its hydro1electric plant in the province of 2aguna to the !ity of 'anila. 3he respondent 'eralco has constructed $0 of these steel towers within 4ue&on !ity, on land belonging to it. " photograph of one of these steel towers is attached to the petition for review, mar)ed "nne5 ". 3hree steel towers were inspected by the lower court and parties and the following were the descriptions given there of by said court:3he first steel tower is located in *outh 3atalon, -spa6a -5tension, 4ue&on !ity. 3he findings were as follows: the ground around one of the four posts was e5cavated to a depth of about eight .%/ feet, with an opening of about one .1/ meter in diameter, decreased to about a 7uarter of a meter as it we deeper until it reached the bottom of the post8 at the bottom of the post were two parallel steel bars attached to the leg means of bolts8 the tower proper was attached to the leg three bolts8 with two cross metals to prevent mobility8 there was no concrete foundation but therewas adobe stone underneath8 as the bottom of the e5cavation was covered with water about three inches high, it could not be determined with certainty to whether said adobe stone was placed purposely or not, as the place abounds with this )ind of stone8 and the tower carried five high voltage wires without cover or any insulating materials.chanroblesvirtualawlibrary chanrobles virtuallaw library3he second tower inspected was located in 9amuning ,oad, 91F, 4ue&on !ity, on land owned by the petitioner appro5imate more than one )ilometer from the first tower. "s in the first tower, the ground around one of the four legs was e5cavate from seven to eight .%/ feet deep and one and a half .11/ meters wide. 3here being very little water at the bottom, it was seen that there was no concrete foundation, but there soft adobe beneath. 3he leg was li)ewise provided with two parallel steel bars bolted to a s7uare metal frame also bolted to each corner. 2i)e the first one, the second tower is made up of metal rods :oined together by means of bolts, so that by unscrewing the bolts, the tower could be dismantled and reassembled.chanroblesvirtualawlibrary chanrobles virtuallaw library3he third tower e5amined is located along 9amias ,oad, 4ue&on !ity. "s in the first two towers given above, the ground around the two legs of the third tower was e5cavated to a depth about two or three inches beyond the outside level of the steel bar foundation. ;t was found that there was no concrete foundation. 2i)e the two previous ones, the bottom arrangement of the legs thereof were found to be resting on soft adobe, which, probably due to high humidity, loo)s li)e mud or clay. ;t was also found that the s7uare metal frame supporting the legs were not attached to any material or foundation.On #ovember 1