G.R. No. L-4108

THE UNITED STATES, plaintiff-appellee, vs. DOROTEO GALIT QUINTO, defendant-appellant.

February 12, 1908

FACTS:

Doroteo Galit Quinto, then municipal treasurer and deputy provincial treasurer of San Pablo, Laguna, was charged with misappropriation of public funds. On the evening of July 10, 1906, the provincial treasurer arrived to relieve Quinto. A provisional inventory was conducted, and a statement was prepared, including two memorandum receipts (P1,402.33 and P803.68) signed by the provincial treasurer, which were treated as cash. It was understood that the provincial treasurer would “take up” these receipts before the official turnover.

The actual transfer of funds was scheduled for the following morning, July 11. The prosecution alleged that, in the interim, the provincial treasurer paid Quinto P2,206.01 for the memorandum receipts and P2,430.13 as a balance due from the provincial to the municipal treasury. Immediately after the provincial treasurer left, a recount was made, and a second statement was prepared and signed by Quinto and the incoming treasurer. This statement showed a P1,000 difference or shortage from the expected amount based on the alleged payments.

Quinto admitted receiving P2,300 but denied the P2,430.13 payment. The provincial treasurer, who was sick and in a hurry, had an indistinct recollection of the payment details and was initially unsure about a mistake. His deputy testified to being present when the P2,430.13 was paid, but his testimony was inconsistent regarding the exact number of P1,000 bundles delivered, and the money was not handed directly to Quinto nor was Quinto given an opportunity to verify the amount.

ISSUE:

Was the alleged payment of funds to the accused, which would account for the P1,000 shortage, established beyond a reasonable doubt?

RULING:

No. The Supreme Court found that the fact of payment of the funds was not established with the degree of certainty required to sustain a conviction. The testimony of the provincial treasurer was indistinct and initially uncertain, and that of his deputy was inconsistent and indicated that the accused was not given a proper opportunity to verify the amount allegedly paid. Due to the lack of conclusive proof of payment, the prosecution failed to establish beyond reasonable doubt that the P1,000 shortage resulted from misappropriation by the accused.

Therefore, the judgment of conviction was reversed, and Doroteo Galit Quinto was acquitted of the crime.