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[G.R. No. 12262. February 10, 1917.

]
THE UNITED STATES , plaintiff-appellee, vs. ANTONIO ABAD SANTOS, defendant-
appellant.
Quirino Abad Santos for appellant.
Attorney-General Avanceña for appellee

MORELAND, J p:

Facts

The case is about the owner of a printing establishment called "The Excelsior". It is required by
law to keep a book in which he should make the entries required by Internal Revenue Law.

Appellant Abad Santos was accused of violating the provisions of said regulation since he failed
to make any entry for the 5th day of January, 1915, indicating whether any business was done on
that day or not. So, he was convicted and sentenced to pay a fine of P10.

It must be noted, however, that he regularly employed a bookkeeper who was in complete charge
of the book in which the entries referred to should have been made and that the failure to make
the entry required by law was due to the omission of the bookkeeper of which appellant knew
nothing.

Issue

Whether or not the accused should be responsible for the omission of an entry in the book dated
January 15, 1915 which is a violation of Internal Revenue Law

Ruling

Courts will not hold one person criminally responsible for the acts of another, committed without
his knowledge or consent, unless there is a statute requiring it so plain in its terms that there is no
doubt of the intention of the Legislature. Criminal statutes are to be strictly construed. No person
should be brought within their terms who is not clearly within them, nor should any act be
pronounced criminal which is not clearly made so by the statute (S. U. vs. Madrigal, 27 Phil.
Rep., 347.)

The judgment of conviction is reversed and the accused acquitted. Costs de officio. So ordered.

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