GR 5150; (September, 1909) (Digest)
G.R. No. 5150
THE UNITED STATES, plaintiff-appellee, vs. MARCIANO LOPEZ, defendant-appellant.
September 16, 1909
FACTS:
Marciano Lopez was appointed acting municipal president of Silay on July 22, 1907, and assumed office after taking an oath. Unknown to him, he was delinquent in the payment of land tax for the year 1905. On July 19, 1907, Lopez had given his manager, Pedro Puentebella, P110.52 to pay the outstanding tax of P101.85. On July 20, 1907, Lopez asked Puentebella if the tax had been paid, and Puentebella replied in the affirmative. In reality, Puentebella failed to find the municipal treasurer and instead delivered the money to Simplicio Adeva, a clerk in the treasury, and the payment was not officially remitted.
On July 24, 1907, Lopez received a telegram from the provincial governor inquiring about his alleged tax delinquency. Due to the confirmed delinquency, his appointment was canceled on December 24, 1907. Lopez was subsequently charged by the provincial fiscal with violating paragraph 7 of section 29 of Act No. 1582 (Election Law), which punishes “Any person who knowing that he is disqualified assumes any office.” The Court of First Instance of Occidental Negros convicted Lopez, sentencing him to a fine of P500 and subsidiary imprisonment. Lopez appealed the judgment.
ISSUE:
Whether Marciano Lopez “knowingly” assumed office while disqualified as a delinquent taxpayer, despite his honest belief that his land tax had already been paid.
RULING:
No. The Supreme Court reversed the lower court’s decision and absolved Marciano Lopez.
The Court held that for a conviction under paragraph 7, section 29 of Act No. 1582, it is indispensable to prove that the accused performed the official acts in bad faith and with certain knowledge of his disqualification. In this case, Marciano Lopez honestly believed that his land tax had been paid three days before he took the oath of office, based on the affirmative assurance from his manager. This “honest belief and firm conviction” that his indebtedness to the Government had been settled is incompatible with the charge of having taken possession of the presidency with malicious intent to violate the Election Law. Since satisfactory evidence of culpability, specifically the required knowledge and bad faith, was lacking, Lopez could not be found guilty of violating the Election Law.