G.R. No. 1741, March 25, 1905
THE UNITED STATES, complainant-appellee, vs. CEFERINO IBRADO, ET AL., defendants-appellants.

FACTS:
The defendants-appellants were convicted by the trial court. The evidence on record fully sustained the findings of the trial court and established the guilt of the accused beyond a reasonable doubt. No error prejudicial to the rights of the accused was found in the proceedings, except for one specific portion of the imposed sentence. The sentence ordered that, in case of insolvency, the accused were to suffer subsidiary imprisonment at the rate of 12 ½ pesetas per day on account of unpaid costs.

ISSUE:
Whether the trial court erred in imposing subsidiary imprisonment for the non-payment of costs.

RULING:
The Supreme Court affirmed the conviction but modified the sentence. The Court held that there is no provision in the Penal Code authorizing the imposition of subsidiary imprisonment for the non-payment of costs. Therefore, that portion of the sentence ordering subsidiary imprisonment on account of unpaid costs was erroneous and must be omitted. The judgment of the trial court was affirmed with this modification.