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, L33254). 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. Peas, 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.