February 10, 1917

G.R. No. L-12262

THE UNITED STATES, plaintiff-appellee,
vs.
ANTONIO ABAD SANTOS, defendant-appellant.
Quirino Abad Santos for appellant.
Attorney-General Avancea for appellee.
MORELAND, J.:
!e appellant !ere is a""used of violatin# t!e $nternal Revenue La%. &e %as "onvi"ted and
senten"ed to pay a fine of '10. &e appealed.
(e"tion 1)* of Act No. 2339 +no% se"tion 2727 of t!e ,d-inistrative .ode/ reads as follo%s0
A person who violates any provision of the Internal Revenue Law or any lawful regulation of
the ureau of Internal Revenue !ade in confor!ity with the sa!e" for which delin#uency no
speci$c penalty is provided by law" shall be punished by a $ne of not !ore than three
hundred pesos or by i!prison!ent for not !ore than si% !onths" or both.
'ursuant to t!e aut!ori1ation in t!e $nternal Revenue La%, t!e .olle"tor of $nternal Revenue
issued .ir"ular No. 267, t!e t!ird se"tion of %!i"! reads as follo%s0
&. 'rinters" publishers" contractors" co!!on carriers" etc. ( )ach printer" publisher"
contractor" warehouse!an" proprietor of a doc*yard" *eeper of a hotel or restaurant" *eeper
of a livery stable or garage" transportation contractor and co!!on carrier by land or water"
and so forth" sub+ect to the ta% i!posed by sections ,-" ,&" and ,, of Act .o. -&&/" shall
*eep a day boo* in which he shall enter in detail" in )nglish or Spanish" each a!ount of
!oney received in the conduct of his business. efore being used for said purpose" the
pages of the boo* !ust be nu!bered serially in a per!anent and legible !anner" and the
boo* itself presented to an internal revenue agent or o0ce for approval. In this boo* the
cash receipts of the owner thereof shall be entered under the corresponding date within the
twenty-four hours ne%t following the date the !oney was received. If no !oney is received
on any day" then that fact shall be noted in the boo* within the said twenty-four hours under
the corresponding date.
!e appellant is t!e o%ner of a printin# establis!-ent "alled 3!e 45"elsior6 and as su"!
%as re7uired by la% to 8eep a boo8 in %!i"! !e s!ould -a8e t!e entire re7uired by t!e
above 7uoted re#ulation. $t is "!ar#ed in t!e infor-ation t!at !e violated t!e provisions of
said re#ulation in t!at !e failed to -a8e any entry for t!e *t! day of 9anuary, 191*,
indi"atin# %!et!er any business %as done on t!at day or not.
:e are of t!e opinion t!at t!e a""used -ust be a"7uitted. $t appears undisputed t!at !e
re#ularly e-ployed a boo88eeper %!o %as in "o-plete "!ar#e of t!e boo8 in %!i"! t!e
entries referred to s!ould !ave been -ade and t!at t!e failure to -a8e t!e entry re7uired
by la% %as due to t!e o-ission of t!e boo88eeper of %!i"! appellant 8ne% not!in#.
:e do not believe t!at a person s!ould be !eld "ri-inally liable for t!e a"ts of anot!er done
%it!out !is 8no%led#e or "onsent, unless t!e la% "learly so provides. $n t!e "ase before us
t!e a""used e-ployed a boo88eeper, %it! t!e e5pe"tation t!at !e %ould perfor- all t!e
duties pertainin# to !is position in"ludin# t!e entries re7uired to be -ade by t!e .olle"tor of
$nternal Revenue. $t is undisputed t!at t!e a""used too8 no part in t!e 8eepin# of t!e boo8
in 7uestion in t!is "ase and t!at !e personally never -ade an entry in it. &e left everyt!in#
to !is boo88eeper. ;nder su"! "ir"u-stan"es %e do not believe t!at t!e -ere proof of t!e
fa"t t!at t!e boo88eeper o-itted to -a8e t!e entries re7uired by t!e $nternal Revenue
.ir"ular for t!e *t! day of 9anuary, 191*, is an a"t upon %!i"! t!e "onvi"tion of t!e a""used
"an be based. No 8no%led#e on !is part %as s!o%n %it! re#ard to t!e boo88eeper<s
o-ission and t!e Govern-ent does not "ontend t!at !e !ad any 8no%led#e. Nor is it
"ontended t!at t!e boo88eeper o-itted t!e entry under t!e dire"tion of t!e a""used or %it!
!is "onnivan"e. No "onne"tion bet%een t!e a""used and t!e o-ission of t!e boo88eeper is
s!o%n or "lai-ed. =n t!e "ontrary t!e board "ontention is t!at t!e a""used is responsible
for t!e a"ts and o-issions of !is boo88eeper, and t!at, if any a"t or o-issions of !is
boo88eeper, violates t!e "ri-inal la%, t!e prin"ipal is responsible "ri-inally.
:it! t!is %e "annot a#ree. Neit!er t!e statute nor t!e "ir"ular of t!e .olle"tor of $nternal
Revenue, nor bot! to#et!er, e5pressly re7uire su"! a result nor "an %e say fro- t!e "ir"ular
or t!e la% t!at t!e intention to do so %as so "lear as to leave no roo- for doubt. .ourts %ill
not !old one person "ri-inally responsible for t!e a"ts of anot!er, "o--itted %it!out !is
8no%led#e or "onsent, unless t!ere is a statute re7uirin# it so plain in its ter-s t!at t!ere is
no doubt of t!e intention of t!e Le#islature. .ri-inal statutes are to be stri"tly "onstrued.
No person s!ould be brou#!t %it!in t!eir ter-s %!o is not "learly %it!in t!e-, nor s!ould
any a"t be pronoun"ed "ri-inal %!i"! is not "learly -ade so by t!e statute. +;. (. vs.
>adri#al, 27 '!il. Rep., ?27./
!e @ud#-ent of "onvi"tion is reversed and t!e a""used a"7uitted. .osts de o0cio. (o
ordered.
Arellano" 1. 2." 3orres and Araullo" 22." concur.
1arson and 3rent" 22." dissent.