Title 7 Chapter 3

Question 1

Acts punishable as frauds against public treasury and illegal exactions:

Answer 1

1. By entering into an agreement with any interested party or speculator or making use of any other scheme, to defraud the Government, in dealing with any person with regard to furnishing supplies, the making of contracts, or the adjustment or settlement of accounts relating to public property or funds.
2. By demanding, directly or indirectly, the payment of sums different from or larger than those authorized by law, in the collection of taxes, licenses, fees, and other imposts.
3. By failing voluntarily to issue a receipt, as provided by law, for any sum of money collected by him officially, in the collection of taxes, licenses, fees, and other imposts.
4. ’ By collecting or receiving, directly or indirectly, by way of payment or otherwise, things or objects of a nature different from that provided by law, in the collection of taxes, licenses, fees, and other imposts.

Question 2

Elements of frauds against public treasury (Art. 213 par 1

Answer 2

a. That the offender be a public officer.
b. That he should have taken advantage ofhis office, that is, he intervened in the transaction in his official capacity.
c. That he entered into an agreement with any interested party or speculator or made use of any other scheme with regard to (1) furnishing supplies, (2) the making of contracts, or (3) the adjustment or settlement of accounts relating to public property or funds.
d. That the accused had intent to defraud the Government.

Question 3

Elements of illegal exactions:

Answer 3

a. The offender is a public officer entrusted with the collection of taxes, licenses, fees and other imposts.

B. ‘ He is guilty of any of the following acts or omissions:
Demanding, directly or indirectly, the payment of sums different from or larger than those authorized by law; or

Failing voluntarily to issue a receipt, as provided by law, for any sum of money collected by him officially; or

Collecting or receiving, directly or indirectly, by way of payment or otherwise, things or objects of a nature different from that provided by law.

Question 4

Is mere demand sufficient to consummate the crime of Illegal exaction?

Answer 4

Note the word “demanding” in paragraph (a) of subdivision No. 2 of Art. 213. It would seem that it is not necessary that the taxpayer should actually pay an amount larger than or different from that fixed by law.

Question 5

What crime is committed When there is deceit in demanding greater fees than those prescribed by law?

Answer 5

Thus, when the municipal treasurer, by means of deceit, collected from several residents of the municipality greater fees than those prescribed by Act No. 1147 for branding and registering of cattle, with prejudice to the owners, to the amount of P174.50, these facts constitute the crime of estafa and not that of illegal exaction. (VII Viada, 394, cited in U.S. vs. Lopez, et al., 10 Phil. 480)

Question 6

Elements of Other frauds

Answer 6

That the offender is a public officer.
T h a t he takes advantage of his official position.
That he commits any of the frauds or deceits enumerated in Arts. 315 to 318.

Question 7

Elements ofanghianistanctions

Answer 7

1. That the offender is an appointive public officer.
2. That he becomes interested, directly or indirectly, in any transaction of
   exchange or speculation.
3. That the transaction takes place within the territory subject to his jurisdiction..
4. That he becomes interested in the transaction during his incumbency.

Question 8

Examples of appointive public officer.

Answer 8

Under Art. 14 of the Code of Commerce, the following (among others) may not engage in the commercial profession either in person or by proxy:
1. Justices, judges or fiscals.
2. Employees engaged in the collection and administration of
public funds.
Thus, a fiscal of Manila who engages in commerce in Manila is guilty under this article.

Question 9

Who are liable for possession of prohibited interest?

Answer 9

1.Public officer who, directly or indirectly, became interested in any contract or business in which it was his official duty to intervene.

2. Experts, arbitrators, and private accountants who, in like manner, took part in any contract or transaction connected with the estate or property in the appraisal, distribution or adjudication of which they had acted.
3. Guardians and executors with respect to the property belonging to their wards or the estate.

Question 10

A municipal mayor who took direct part in the lease of the municipal fishponds to himself may be held liable under the first paragraph of Art. 216, it being his official duty to intervene in behalfofthe municipality in the contract of lease of the fishponds. (See U.S. vs. Udarbe, 28 Phil. 382)

Answer 10

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Question 11

Is actual fraud necessary in the crime of possession of prohibited interest by a public officer?

Answer 11

Actual fraud is not necessary; the act is punished because of the possibility that fraud may be committed or that the officer may place his own interest above that of the government or party which he represents. (U.S. vs. Udarbe, 28 Phil. 383)