Facts:

• Melecio Argonza, the provincial treasurer of Lallo, Province of Cagayan, and a deputy of the provincial treasurer, was charged with violating Act No. 1740.
• Argonza was accused of collecting money from residents of Lallo for registering and marking cattle without issuing official receipts.
• It was alleged that Argonza failed to immediately turn the money into the municipal treasury, issue receipts, and record the transactions in the proper books.
• It was further alleged that Argonza diverted and appropriated the money for his own gain.
• The lower court found Argonza guilty and sentenced him to three months imprisonment, disqualification from holding any public office, and payment of costs.

Issue:

• (Unlock)

Ruling:

• The court ruled in favor of Argonza and acquitted him of the charges.
• The court held that the mere failure to give official receipts for the collected money is not sufficient to prove a violation of Act No. 1740.
• The court noted that Argonza had accounted for all the money collected to the government and had not personally appropriated any of the funds.
• While Argonza had violated a regulation of the treasury department by not issuing receipts at the time...(Unlock)

Ratio:

• The court based its decision on the fact that Argonza had accounted for all the money collected ...continue reading