G.R. No. L-10718; March 17, 1916
THE UNITED STATES, plaintiff-appellee, vs. RAMON FERRER, defendant-appellant.

FACTS:
The defendant, Ramon Ferrer, was employed as a purchasing agent for Colony No. 2 in Abulog, Cagayan, by the Insular Government. On March 16, 1914, in Vintar, Ilocos Norte, he purchased two carabaos from Eugenio de la Cruz for the agreed price of P100 (P50 each). In his official capacity, Ferrer prepared and approved two vouchers (Provincial Form No. 21 (a)), but he falsified the purchase prices, indicating P85 for one carabao and P75 for the other, totaling P160. He then had de la Cruz affix his thumb mark on the blank receipts of the vouchers. Ferrer presented the vouchers to the municipal treasurer and collected P160. He subsequently paid only P100 to Mariano C. Ibay, who was authorized by de la Cruz to receive the payment. Ferrer appropriated the remaining P60. A complaint for estafa was filed against him. The defendant pleaded not guilty, was tried, and was convicted by the Court of First Instance. He appealed, assigning errors including the overruling of his demurrer which alleged that the complaint charged more than one crime.

ISSUE:
1. Whether the complaint was defective for allegedly charging more than one crime (estafa through falsification of documents).
2. Whether the evidence proved beyond reasonable doubt that the defendant is guilty of estafa.

RULING:
1. On the demurrer: The Supreme Court held that the complaint was not defective. The falsification of the two vouchers was merely the means employed to commit the single crime of estafa. The acts were so connected that they constituted one offense. Therefore, the lower court did not err in overruling the demurrer.
2. On the merits: The Supreme Court affirmed the conviction. After reviewing the evidence, the Court found the testimonies of prosecution witnesses Eugenio de la Cruz and Mariano C. Ibay credible. The evidence established that the defendant agreed to pay only P100 for the carabaos, falsified vouchers to collect P160 from the government, paid only P100 to the vendor, and misappropriated the P60 difference. The circumstances, including the defendant’s unusual act of collecting the payment himself instead of allowing the vendor to collect directly, supported his guilt beyond reasonable doubt.

The decision of the lower court sentencing the defendant to four months and one day of arresto mayor, to indemnify the Insular Government P60, with subsidiary imprisonment in case of insolvency, was affirmed.