G.R. No. L‑3688

FACTS:
John Hazley, Jr., while serving as supervisor‑treasurer of the Province of Misamis, was charged with embezzlement of ₱615.28 for the period July 1905 April 8 1906. The prosecution proved the shortage through the testimony of Examiner E. J. Stowers, who had audited the provincial books and presented Exhibit A a résumé of the accounts prepared from the Auditor’s books. The defendant objected, claiming the résumé was not “best evidence” and that the original books should have been produced. He offered no contrary proof and did not contest the amount shown. The trial court convicted him under Article 390 & §2 of Art. 392 of the Penal Code and sentenced him to three years, six months and twenty‑one days of imprisonment, the restitution of ₱615.28, and costs. Hazley appealed, arguing that the evidence was insufficient to support the conviction.

ISSUE:
Whether the résumé of the Auditor’s books (Exhibit A), admitted pursuant to Sec. 69 of Act No. 1402, constitutes admissible and sufficient evidence to sustain a conviction for misappropriation of public funds, and whether the lower court erred in relying upon it.

RULING:
The Supreme Court affirmed the conviction. Sec. 69 of Act No. 1402 makes a transcript or résumé of the Auditor’s books prima facie evidence of a balance against the treasurer; it is sufficient proof of misappropriation unless the accused disproves it. The defendant was given full opportunity to cross‑examine the witness and to introduce the original books, but he offered no rebuttal. Consequently, the evidence fully justified the trial court’s findings, and no error was committed. The judgment of the lower court is AFFIRMED with costs.