G.R. No. L-8191; March 4, 1913
THE UNITED STATES, plaintiff-appellee, vs. MELECIO ARGONZA, defendant-appellant.

FACTS

Melecio Argonza, the municipal treasurer of Lallo, Cagayan, and a deputy provincial treasurer, was charged with violating Act No. 1740 for allegedly misappropriating public funds. During 1910 and 1911, he collected fees totaling P214 from residents for cattle registration certificates, fines, and transfer certificates while working in the barrios. He did not issue official receipts at the time of collection, instructing the payers to collect them later at his office. He kept the collected money separate from other public funds in a box and maintained a detailed list of all payments. When his office was investigated, the full amount of P214 was found intact and was subsequently deposited into the municipal treasury upon the provincial treasurer’s order. Argonza had already been dismissed from service for his failure to issue receipts promptly.

ISSUE

Whether the defendant is guilty of the crime of misappropriation of public funds under Act No. 1740 .

RULING

No. The Supreme Court reversed the lower court’s conviction and dismissed the complaint. The evidence showed that Argonza collected public money but kept it separate, preserved a complete record of collections, and ultimately deposited the full amount into the treasury. There was no proof that he appropriated or intended to appropriate any of the funds for his own use. His failure to issue receipts immediately was a violation of treasury regulations for which he had already been administratively disciplined (dismissal), but it did not constitute the criminal offense of misappropriation. He was ordered discharged from custody.