People v. Sy Juco, 64 Phil.

667 (1937)
FACTS: The crime alleged is fraud of revenue against the
Government. Pursuant to a search warrant issued, the officers
searched the building occupied by Santiago Sy Juco. In the process,
the authorities seized, among others, an art metal filing cabinet
claimed by Atty. Remo to be his and contained some letters,
documents and papers belonging to his clients. Also, books
belonging to Salakam Lumber Co., Inc., were seized.
ISSUE: Whether or not the search and seizure is valid.
HELD: No, the search and seizure was not valid. It is not stated in
the affidavit that the books, documents or records referred to
therein are being used or are intended to be used in the commission
of fraud against the Government and, notwithstanding the lack of
such allegation, the warrant avers that they are actually being used
for such purpose.
Also, it assumes that the entire building is occupied by Santiago Sy
Juco, when the only ground upon which such assumption is based is
the BIR agent's statement which is mere hearsay (coming from an
informant) and when in fact part thereof was occupied by Atty.
Remo. It was not asked that the things belonging to Atty. Remo and
to others also be searched and seized.