Blatant, glaringly intentional, willful, deliberate omissions
The statement of assets, liabilities and net worth (SALN) is an instrument designed primarily to discourage government officials and employees from engaging in graft and corrupt practices while in government service. More importantly, it can serve as an effective device in detecting any unexplained wealth, particularly of high-ranking government officials. Thus, the SALN is required to be filed under oath regularly every year and submitted to the proper agency.
Chief Justice Renato Corona accomplished his SALNs regularly (i.e., every year). But as a lawyer, especially as chief justice, he knew precisely the primary objective of the SALN. He was fully cognizant of the fact that for the SALN to be effective, it must be filled up in detail. Considering that detecting unexplained wealth is the main concern of the SALN, then it behooves him to honestly and truthfully state the cost of every asset acquired while in the service. Otherwise, the SALN is rendered useless.
It is very interesting to note that the column on “Acquisition Cost” of every acquired asset has been left blank in each of his SALNs. The items duly filled up were “Fair Market Value” and “Assessed Value,” as sourced from the local assessors who furnished quotations of property values promulgated by their respective local governments, admittedly for tax purposes only. In the first place, what is the “fair” market value as contemplated in the SALN? Considering that from a practical standpoint, fair market value is the price mutually agreed upon between the buyer and seller, will Corona gladly be amenable to selling his properties at their “fair market values” indicated in his SALN? Why were the acquisition costs consistently omitted, despite their being the easiest and most convenient information to supply?
Corona knew the importance and special purpose of the SALN. He knew what was demanded of him. He knew that disclosure of the acquisition cost of every single asset is required of him. Yet he chose to fill up only the columns for fair market and assessed values, which he instinctively knew were worthless, as far as the purpose of the SALN is concerned. He left out the most important pieces of information asked for: acquisition costs. These blatant omissions are glaringly intentional, willful and deliberate. If this is not pure dishonesty, I don’t know what else is. The incontrovertible fact remains: He cheated in his SALNs, he betrayed the public trust!
—CONSTANTE CABANILLA,
