G.R. No. L-6064, March 2, 1911
THE UNITED STATES vs. SY-SUIKAO

FACTS

The defendant, Sy-Suikao, offered a bribe of P5 per barrel to an officer of the Bureau of Internal Revenue. The bribe was intended to secure the officer’s permission to withdraw barrels of spirits from a warehouse without paying the required taxes. The officer pretended to accept the bribe but reported the matter to his superiors. The defendant was arrested after five barrels were removed from the warehouse, though the spirits remained under the control of internal revenue officers.

ISSUE

Whether the defendant is guilty of the consummated crime of bribery or only of an attempt to commit bribery.

RULING

The Supreme Court reversed the trial court’s judgment. It held that the defendant was guilty only of an attempt to commit bribery, not the consummated crime. This is because the officer did not actually accept the bribe but only pretended to do so to entrap the defendant. The Court cited analogous precedents (U.S. vs. Gloria, U.S. vs. Paua, etc.) where similar acts constituted attempted bribery. The defendant was sentenced to pay a fine of P300, with subsidiary imprisonment in case of insolvency, and to pay the costs of the first instance.