G.R. No. 2053. May 01, 1905

Matias Bunagan, the appellant in this case, was convicted of the
crime of misappropriation of public funds, as defined and penalized in
paragraph 1 of article 392 of the Penal Code.

While it was proven beyond reasonable doubt that the accused did in
fact misappropriate public funds amounting to 1,732.62 pesos, local
currency, and made use of the same in his private business, as alleged
in the information, nevertheless as he made restitution of said funds,
and as it does not affirmatively appear from the evidence that said
improper use of these funds caused damage or embarrassment to the
public service, we are of opinion that the offense committed was that
defined and penalized in paragraph 3 of said article 392, and that the
penalty should have been imposed in accordance therewith. (United
States vs. Lorenzo Duran,^[1] 1 Off. Gaz,, 888.)

We therefore reverse the sentence appealed from and instead thereof
we sentence the accused to three years’ “suspension” from the office of
municipal treasurer, to pay a fine of P200, Philippine currency, and in
case of insolvency to subsidiary “suspension” at the rate of one day
for each 12 pesetas for so much of said fine as remains unpaid, and to
pay the costs of the proceedings in both instances. So ordered. So
ordered.

Arellano, C. J., Torres, Mapa, and Johnson, JJ., concur.

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^[1] 2 Phil. Rep., 604.