[1] Jurisdiction is a matter of substantive law because it is
conferred by law. This jurisdiction which is a matter of substantive law should be construed to refer only to jurisdiction over the subject matter.
Jurisdiction over the parties, the issues and the res are matters of procedure. The test of jurisdiction is whether the court has the power to enter into the inquiry and not whether the decision is right or wrong.
[2] It is the duty of the court to consider the question of jurisdiction before it looks at other matters involved in the case. If the court finds that it has jurisdiction, it is the duty of the court to exercise the jurisdiction
conferred upon it by law and to render a decision in a case properly submitted to it. It cannot decline to exercise its jurisdiction. Failure to do so may be enforced by way of
mandamus proceeding.
