G.R. No. L-5965
THE UNITED STATES, plaintiff-appellee, vs. ESTEBAN T. BALAIS, defendant-appellant.
December 15, 1910

FACTS:
Esteban T. Balais, the municipal treasurer of Barugo, Leyte, was convicted by the Court of First Instance for the falsification of a public document. The alleged falsification consisted of his signing a municipal payroll (Exhibit B) which contained the certification: “I certify under official oath that the preceding pay roll is correct, that the services have been rendered and the payments made us stated.” The prosecution contended that V. A. Peñaranda, as municipal secretary, and Bibiano Avestruz, as clerk to the president, did not render the services as stated in the payroll, despite being listed and paid their salaries.

ISSUE:
Did Esteban T. Balais commit falsification of a public document by certifying that services were rendered, when it was alleged that such services were not actually performed by the named individuals?

RULING:
No. The Supreme Court reversed the judgment of the Court of First Instance and acquitted Esteban T. Balais. The Court found that Venturito Peñaranda and Bibiano Avestruz were duly appointed and qualified for their respective positions and were, “really or apparently,” discharging their duties when the payroll was made. The services of municipal secretary and clerk to the municipal president were indeed rendered during the period covered by the payroll, and Peñaranda and Avestruz received their salaries from Balais. The Court concluded that Balais’ certification was an embodiment of these facts and was therefore truthful. It further stated that it is not the duty of the municipal treasurer to investigate whether persons accredited by the municipal council and paid by him “really or apparently” discharge the duties of their positions. Since what Balais certified was proven to be true, he did not pervert the truth, and thus, the charge of falsification fails.