The Cebu Portland Cement was then a government-owned company. In fact, its officers were under the control and supervision of the Office of the President. On April 16, 1955, President Ramon Magsaysay issued Administrative Order No. 113 entitled "Modifying Administrative Order No. 93 dated January 20, 1955, concerning the case of former general manager Eduardo Taylor of the Cebu Portland Cement Company."
Under Administrative Order No. 93, Mr. Eduardo Taylor then general manager of the Cebu Portland Cement Company was reprimanded and warned for carrying his political conviction beyond proper bounds and for being remiss in the discharge of his duties.
The complainants against Mr. Eduardo Taylor of CEPOC were Congressmen Ramon Durano and Messrs. Ramon Ros, Galileo Sotto, Carlo Ramirez, and Venancio Dungca with charges of irregularities, including persecution, favoritism, misappropriation, and electioneering. On the basis of the complaint, President Magsaysay ordered the Department of Justice to investigate. The DOJ made an inquiry in the premises and submitted an exhaustive report on the case.
Among the charges were alleged acts tending to corrupt and unduly influence the electorate at the expense of the corporation to vote for the former President (referring to President Elpidio Quirino of which Ramon Magsaysay defeated) and other candidates of the Liberal Party by utilizing the sum of P100,000 for the repairs of the roads in certain municipalities of Cebu for the purpose of buying votes for the former administration candidates (Liberal Party).
Eduardo Taylor in his defense said that although he admitted making known his position in the last elections -- that he was with the administration. President Magsaysay was convinced that Eduardo Taylor did not give the orders in the manner and tenor described in the charge.
On the issue of electioneering that Eduardo Taylor appropriated P100,000 for the repair and improvement of the roads and bridges in Danao, Arga, Uling Coal Mines, the Marbel quarries and in the cement plant saying that witnesses testified that the roads and bridges need no repairs, Mr. Taylor replied that in his personal observations there was a need to repair the roads.
Eduardo Taylor asked for reconsideration of the order, and the Secretary of Justice states that the recommendation for reprimand and warning against the former was made on the assumption that he would continue in the service and was intended to serve as a pattern for his future conduct and behavior.
Mr. Taylor applied for retirement and his application was approved by the Board of Directors of the company effective at the close of business hours of January 31, 1955, so that it would seem that the purpose of the disciplinary action imposed in Administrative Order 98 became academic and would accomplish no useful purpose.
President Magsaysay continued that Mr. Taylor's service for more than thirty years with Cebu Portland Cement has been highly satisfactory and that the acts for which he was punished do not adversely reflect on his honesty and integrity.
Upon the recommendation of the Secretary of the Department of Justice, President Magsaysay modified his previous administrative order dated January 20, 1955 by withdrawing the penalty of reprimand and warning therein on Mr. Eduardo Taylor who was hereby exonerated of the charges against him.
The Administrative Order was prepared by Mariano Yenko Jr, the Assistant Executive Secretary of the President. The Cebu Portland Cement Company is the cement plant in Tinaan, Naga, Cebu. Eduardo Taylor started as a chemist and rose to the rank as its general manager. He worked for thirty years, starting in 1925. Eduardo was the son of Edward Dennison Taylor from Tennessee, United States of America, who joined the U.S. Army in 1898 and married Petra Alferez of Cebu.