G.R. No. L-2609

FACTS:
The defendant-appellant, Antonio Javier, served as the municipal treasurer of Imus from February to November 3, 1904. An examination of his accounts on November 3 revealed a shortage of P2,697.47, as he only had P484.24 in his possession to turn over to his successor, against an accountable balance of P3,181.71. To explain the deficit, Javier claimed that on the night of November 2, a wooden box containing municipal funds was broken into and the money was stolen by third parties.

ISSUE:
Whether the defendant-appellant is guilty of embezzlement under Article 392 of the Penal Code (now Article 217).

RULING:
Yes. The Supreme Court affirmed the conviction. Applying the doctrine established in United States v. Melencio, the elements of embezzlement are present: (1) the accused received municipal funds in his custody; (2) he did not pay them over or have them in his possession; and (3) he provided no reasonable explanation for their disappearance. The Court thoroughly examined the evidence and found the defendant’s claim of robbery to be unsubstantiated. Consequently, his failure to account for the public funds constituted embezzlement. The lower court’s judgment was affirmed.