the appealed decision likewise noted : `` by the testimonies of pedro flores , the then registrar of the motor vehicles office of baguio city and casiano catbagan , the cashier of the bureau of public highways in the same city , defendant bus firm has undisputedly shown that , after the said certificates of indebtedness were properly indorsed in favor of the motor vehicles office of baguio city and accepted by the bureau of public highways on may 29 , 1959 , it was duly and properly issued official receipts ... acknowledging full payment of its registration fees for the second installment of 1959 of its 238 vehicles , and that the bureau of public highways , thru its collecting and disbursing officer , was validly and regularly authorized to receive such payment . ''