G.R. No. L-6026, January 25, 1912
THE UNITED STATES, plaintiff-appellee, vs. ISIDRO MAGUIDAD, defendant-appellant.

FACTS

Isidro Maguidad, a former deputy provincial treasurer and treasurer of the subprovince of Apayao, was charged with violating Section 3 of Act No. 749 . The law penalizes government officers required to render accounts to the Insular Auditor who fail to do so for two months. Maguidad had received P3,000 for official disbursements. His last account, rendered on May 31, 1908, showed an unaccounted balance of P878.62. He was suspended from office on June 3, 1908, and formally removed on June 29, 1909. On September 28, 1909, he received a demand from the Insular Auditor, dated July 22, 1909, to account for the balance. An information was filed on November 24, 1909, charging him with failure to render the required account after such demand.

ISSUE

Whether the accused, who had already been removed from office at the time the demand for an accounting was made, can be held criminally liable under Section 3 of Act No. 749 for failure to render the account.

RULING

No. The Supreme Court reversed the conviction and acquitted the accused. The Court held that Section 3 of Act No. 749 imposes a special duty only upon current officers or agents of the government required by law to render accounts. The law’s language and intent pertain to demands made upon officials while they are still in office and discharging their duties. It would be absurd to hold the Government can remove an official, thereby potentially making it impossible for him to render an account (as he no longer has access to official records), and then prosecute him for failing to do so. Since Maguidad had been formally removed from office over a year before the demand was made upon him, the penal provision of Act No. 749 was no longer applicable to him.