G.R. No. 41265 and 41266; July 27, 1934
THE PEOPLE OF THE PHILIPPINE ISLANDS, plaintiff-appellee, vs. JOSE BARBAS, defendant-appellant.

FACTS

The defendant, Jose Barbas, was a special deputy of the provincial treasurer authorized to sell cedula (community tax) certificates. In two separate cases, he was charged with malversation of public funds through falsification of public documents. The information alleged that after legitimately selling the original cedulas to other individuals, he altered the duplicate copies by erasing the original names and writing in the names of new purchasers, Marciano Salazar and Policarpo Palmares. He then sold these falsified duplicates to Salazar and Palmares, collected P2 from each, and misappropriated the money. The trial court convicted him of estafa (swindling) through falsification of public documents.

ISSUE

Whether the acts of the defendant constitute the complex crime of malversation of public funds through falsification of public documents, rather than simple estafa through falsification.

RULING

Yes. The Supreme Court modified the conviction. The money collected by the defendant as a public officer for the cedula tax constituted public funds. His misappropriation thereof constituted malversation. The alteration of the duplicate cedula certificates, which are public documents, constituted falsification of public documents. The falsification was the means to commit the malversation. Therefore, the acts constitute a complex crime under Article 48 of the Revised Penal Code. The penalty for the more serious offense (falsification of a public document) was applied. The defendant was sentenced to an indeterminate penalty, a fine, indemnification to the government, and in one case, the accessory penalty of perpetual special disqualification. The trial court’s decision was affirmed with modifications.

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