US v.

Antonio Abad Santos

36 Phil 243

FACTS:

Abad Santos, the appellant was charged of violating the provision in Internal Revenue Law
which states that it shall keep a day book in which one should enter in detail the amount of
money received in the conduct of the business (Circular No. 467 – issued by collector of Internal
Revenue). Violation of any provisions of IRL or any lawful regulation of BIR is stated in Sec 185
of RA 2339 (Sec 227 of Admin Code)

The appellant owns a printing establishment called The Excelsior therefore is bound to the
circular that was issued. It was charged in the information that it failed to make an entry for Jan
5 1915 and therefore violated the said regulation.

Appellant employed a bookkeeper that is said to be in-charge of the book.

ISSUE:

Won the appellant is guilty of violating the Internal Revenue Law.

HELD:

No. The appellant must be acquitted. It is clear that the appellant had employed a bookkeeper
to be in-charge, and he took no part in keeping the book in question. Therefore, the appellant
knew nothing. Penal Statutes are to be strictly construed and courts will not hold a person
criminally responsible for the acts of another, committed without his knowledge or consent,
unless there is a statute requiring it.