De Mesa, however, contested this. As far as I knew, Ed was still part of the De Borja law office. The understanding was that the money was going to be used for all the taxes and to process the documents that would be given to the owners. This detail is important, because it establishes the trail of responsibility for the tax evasion. It is clear that the money for the taxes was released by the bank and deposited in the law firm s account, yet the taxes were not paid.
Subsequent events provide clues.
The bank president explained that the certificate was issued so the property could be sold without waiting for the one-year period during which the owner can still redeem it from the bank. There was nothing anomalous about this, he said, as it was merely a paper transaction. The Nepomucenos were also made to sign an agreement with the bank that the proceeds of any sale of the property would go to the Bank of Commerce. The certificate of redemption was merely a document to fast-track the sale of the land. De Mesa knows that there is a deed of transfer.