G.R. No. L‑3608
Facts:
The provincial fiscal of Ilocos Sur charged Estanislao Floirendo with falsification of municipal cattle marks under Art. 275 of the Penal Code. It was alleged that, in AprilMay 1906, Floirendo stamped on a calf a mark resembling but larger than the official mark of the municipality of Vigan, thereby falsifying the municipal seal. The prosecution presented the calf with the disputed mark and municipal officials testified that the mark differed in size and appearance from the official one. Floirendo produced a municipal document dated 15 Feb 1905, signed by the municipal treasurer and secretary, authorizing his ownership of the calf and showing the municipal mark.

Issue:
Whether the evidence shown proved beyond reasonable doubt that Floirendo intentionally used a forged or simulated municipal mark, constituting falsification under Art. 275.

Ruling:
The Court held that the prosecution failed to prove the mark was forged or that the branding apparatus differed from the official one; the size discrepancy could be explained by growth of the animal. The municipal document presented by Floirendo was accepted as genuine, and no proof was offered that its signatures were counterfeit. The lack of decisive proof created reasonable doubt, invoking the presumption of innocence. Accordingly, the Court reversed the conviction, acquitted Floirendo, ordered the calf returned to its present purchaser, and awarded the costs of both instances de officio.