US v Abad Santos

US v. Antonio Abad Santos 36 Phil 243 FACTS:

Abad Santos, the appellant was charged of violating the provision in Internal Revenue Law which states that it shall keep a day book in which one should enter in detail the amount of money received in the conduct of the business (Circular o! "#$ % issued by collector of Internal Revenue&! 'iolation of any provisions of IRL or any lawful regulation of IR is stated in Sec )*+ of RA --. (Sec $ of Admin Code&  /he appellant owns a printing establishment called /he 01celsior therefore therefore is bound to the circular that was issued! It was charged in the information that it failed to make an entry for 2an + ).)+ and therefore violated the said regulation! Appellant employed a bookkeeper that is said to be in3charge of the book! ISSUE:

4on the appellant is guilty of violating the Internal Revenue Law! HELD:

o! o! /he /he appel appella lant nt must must be ac5u ac5uit itte ted! d! It is clea clearr that that the the appe appell llan antt had had employed a bookkeeper to be in3charge, and he took no part in keeping the book in 5uestion! /herefore, the appellant knew nothing! 6enal Statutes are to be stri strict ctly ly cons constr true ued d and and cour courts ts will will not not hold hold a pers person on crim crimin inal ally ly responsible for the acts of another, committed without his knowledge or consent, unless there is a statute re5uiring it!