People vs Sendaydiego, et. al.

G.R. No. L-33254 and 33253

January 20, 1978

Facts:

In these three cases of malversation through falsification, the prosecution's theory is that in 1969
LicerioP. Sendaydiego, the provincial treasurer of Pangasinan, in conspiracy with Juan Samson y Galvan,
anemployee of a lumber and hardware store in Dagupan City, and with Anastacio Quirimit, the provincial
auditor, as an accomplice, used six (6) forged provincial vouchers in order to embezzle from the road and
bridge fund the total sum of P57, 048.23.The provincial voucher in these cases has several parts. In the upper
part with the legend "ARTICLE ORSERVICE" the nature of the obligation incurred is indicated. That part is
supposed to be signed by two officials of the provincial engineer's office and by the governor's representative.
The middle part of the voucher contains five numbered printed paragraphs. Paragraph 1 is a certificate to be
signed by the creditor. It is stated therein that the creditor vouches that the expenses "were actually and
necessarily incurred". In the instant cases paragraph 1 was not signed presumably because it is not relevant
to the purchase of materials for public works projects. Paragraph 2is a certification that the expenses are
correct and have been lawfully incurred. It is signed by the provincial engineer. Paragraph 3 contains these
words: "Approved for pre-audit and payment, appropriations and funds being available therefore." This is
signed by the provincial treasurer. Paragraph4 is a certification which, as filed up in Exhibit K, Voucher No.
10724 dated February 28, 1969, certifying that the voucher has been pre-audited and signed by the auditor.
Paragraph 5 is a certification signed by the provincial treasurer that the account mentioned in the provincial
engineer's certification "was paid in the amount and on the date shown below and is chargeable as shown in
the summary hereof.” It may be noted that the provincial treasurer signs two part of the voucher.

Issue:

Whether or not appellants are liable for the crimes of falsicification of public documents and six crimesof
malversation?

Held:

Samson is convicted of six crimes of falsification of a public document and six crimes of malversation. Inlieu of
the penalties imposed by the trial court, he is sentenced to the following penalties: For each of the six
falsification of the vouchers (Exh. K, O, P, Q, R and S), Samson is sentenced to an indeterminatepenalty of two
(2) years of prison correccional minimum, as minimum, to four (4) years of prisioncorreccional medium, as
maximum, and to pay a fine of three thousand pesos. For the malversation of the sum of P16,727.52 covered
by voucher No. 10724 (Exh. K), Samson is sentenced to an indeterminatepenalty of twelve (12) years of prision
mayor maximum, as minimum, to seventeen (17) years of reclusion temporal medium, as maximum; to pay a
fine in the amount of P16,727.52, and to indemnifythe province of Pangasinan in the same amount (Criminal
Case NO. 23349, L-33252). For themalversation of the sum of P14,571.81 covered by voucher No. 11995 (Exh.
O), Samson is sentenced toan indeterminate penalty of twelve (12) years of prision mayor maximum, as
minimum, to seventeen(17) years of reclusion temporal medium, as maximum; to pay a fine in the sum of
P14,571.81, and toindemnify the province of Pangasinan in the same amount (Criminal Case No. 23351, L-
33254). For themalversation of the sum of P6,290.60 covered by voucher No. 11870 (Exh. Q), Samson is
sentenced toan indertiminate penalty of nine (9) years of prision mayor medium, as minimum, to thirteen (13)
yearsof reclusion temporal minimum, as maximum; to pay a fine of P6,290.60, and to indemnify the
provinceof Pangasinan in the same amount (Criminal Case No. 23350, L-33253). For the malversation of the
sumof P9,769.64 covered by voucher No. 11871 (Exh. R), Samson is sentenced to an indeterminate penaltyof
nine (9) years of prision mayor medium, as minimum, to thirteen (13) years of reclusion temporalminimum, as
maximum; to pay a fine of P9,769.64, and to indemnify the province of Pangasinan in thesame amount
(Criminal Case No. 23350, L-33253). For the malversation of the sum of P5,187.28,covered by voucher No.
11869 (Exh. P), Samson is sentenced to an indeterminate penalty of five (5)years of prision correccional
maximum, as minimum, to eight (8) of prision mayor minimum, asmaximum; to pay a fine of P5,187.28, and to
indemnify the province of Pangasinan in the same amount(Criminal Case No. 23350, L-33253).For the
malversation of the sum of P4,501.38 covered by voucher no. 11872 (Exh. S), Samson issentenced to an
indeterminate penalty of five (5) years of prision correccional maximum, as minimum,to eight (8) years of
prision mayor minimum, as maximum; to pay a fine of P4,501.38, and to indemnifythe province of Pangasinan
in the same amount (Criminal Case No. 23350, L-33253). In the service of thetwelve penalties meted to
Samson, the threefold limit provided for in article 70 of the Revised PenalCode should be observed (People vs.
Escares, 102 Phil. 677), meaning that the maximum penalty that heshould serve is three times the
indeterminate sentence of twelve (12) years to seventeen (17) years, theseverest penalty imposed on him, or
thirty-six (36) years to fifty-one (51) years (see People vs. Peñas, 68Phil. 533). The maximum duration of his
sentences should not exceed forty (40) years (Penultimate par.of art. 70; People vs. Alisub, 69 Phil. 362;
People vs. Concepcion, 59 Phil. 518, 68 Phil. 530 and 69 Phil.58).The estate of the late Licerio P. Sendaydiego is
ordered to indemnify the province of Pangasinan in thesum of P57,048.23. Samson and the said estate are
solitarily liable for the said indemnity (Art. 110,Revised Penal Code). Samson should pay one-half of the costs.
SO ORDERED.