G.R. No. L‑2914
November 28, 1906

—

FACTS
– The United States (plaintiff‑appellee) charged Antonio Gavira (defendant‑appellant) with estafa for allegedly misappropriating ₱10 received from five persons.
– Each of the five contributors gave ₱2 for the procurement of their cedulas for the year 1903, receiving memorandum receipts.
– The contributions were paid on 8 Feb 1904; the cedulas were issued on 6 Apr 1904.
– The ₱10 was not deposited in the provincial treasury during FebruaryMay 1904, as shown by the municipal treasury accounts.
– The misplacement of the funds was discovered in late May 1904 when a deputy treasurer seized a stub book from Gavira’s residence.
– The five payers suffered no injury; they had already received their cedulas.

ISSUE
Whether Antonio Gavira’s receipt and retention of the ₱10 constitute estafa under Philippine law, given that the contributors were not prejudiced and the alleged misappropriation was not proven.

RULING
– The Court reversed the conviction of estafa, acquitting Gavira.
– The acquittal is with costs de officio for both instances.
– The case is remanded to the Court of First Instance for execution of the final judgment after ten days.
– The acquittal does not preclude the filing of a new complaint for embezzlement of public funds.

Concurrence: Torres, Mapa, Johnson, Carson, Willard, and Tracey, JJ.