G.R. No. 1214 : March 27, 1905
THE UNITED STATES, plaintiff-appellee, vs. RAMON MELENCIO, defendant-appellant.

FACTS:
The defendant, Ramon Melencio, was the municipal treasurer of Cabanatuan, Nueva Ecija. He was charged with the crime of misappropriation of public funds for failing to deliver the sum of 1,133.35 4/8 pesos (Mexican currency) to his successor, Emilio Vergara. The trial court found him guilty and sentenced him accordingly. On appeal, Melencio admitted the shortage but claimed the money was stolen from a wardrobe in his house during a fire on April 20, 1902. He testified that upon discovering the fire, he secured his children and later found the municipal secretary leaving the room containing the wardrobe, which was open with clothes scattered, and the money missing. Witnesses for the defense testified to seeing the funds in Melencio’s possession shortly before the fire. However, prosecution witnesses, including the municipal president, secretary, and provincial governor, contradicted key details. They testified that Melencio gave inconsistent accounts of the amount stolen, that the room was never fully unattended during the brief fire, and that an examination of the wardrobe revealed no signs of forced entry from the outside; instead, the lock appeared to have been opened with a key and unscrewed from the inside. Furthermore, evidence indicated Melencio had offered to reimburse the balance if criminal proceedings were dropped.

ISSUE:
Whether the defendant, Ramon Melencio, is guilty of the crime of misappropriation of public funds.

RULING:
Yes, the defendant is guilty. The Supreme Court affirmed the judgment of the trial court. The Court found that the defendant’s claim of robbery was not proven and was, in fact, a simulation. The inconsistencies in his account, the physical evidence showing the wardrobe was not forcibly broken into from the outside, the brief time the room was allegedly unattended, and his offer of conditional reimbursement all conclusively demonstrated that the alleged theft was fabricated to conceal the misappropriation. Applying the doctrine from the Supreme Court of Spain, guilt for misappropriation under Article 392 (in relation to Article 390) of the Penal Code is established by proof that the accused received public funds, failed to deliver them, and could not provide a reasonable excuse for their disappearance. The defendant failed to provide a credible excuse. The penalty was properly imposed as the misappropriated amount had not been fully reimbursed.