Cristobal Grospe, alias Cayetano Asuncion, was charged in the Court of First Instance of the Province of Tarlac with the crime of falsification of a private document.  After due trial  he was  found guilty as charged  and sentenced to one year eight  months and twenty-one days of presidio correccional, to pay a  fine of 625 pesetas, to suffer  the corresponding  subsidiary imprisonment in  case  of  insolvency, and to pay the costs of  the cause.   From that judgment he appealed.

In the month of  April, 1909, the defendant was employed by  the  Tarlac Railway Company as capataz in charge of the laborers on the road.  As  such employee he was under obligation to turn  over daily to the superintendent of  the company a list showing the names of the laborers under his charge. In compliance with this  obligation he made  out and signed Exhibit A, which is the daily time report for the 20th of April.   According to this report, the  defendant had eleven laborers in his gang on that day and upon this report these eleven men were paid, at a fixed rate, for their services". It later developed that only five out of the eleven  men had worked for the railroad company on the 20th  of April. By reason of this false report, made by the defendant,  the railroad company  paid six  men for  services  which they never performed, thereby prejudicing the  company to  the amount of the wages paid these six laborers for that day. The first explanation given  by the defendant as to why he included these  six names when in fact  only  five had worked was that he was induced to do so by one Narciso Cordero, while on the trial he  changed this statement and insisted that the eleven men named in this private document did actually work on the 20th of April.  It has been clearly shown, however, that only five  of these eleven men worked on that date.

Previous to this time the defendant had been an employee of the same company, and,  according to a  statement made by him to one Thomas Embry,  he had been dismissed on account  of having stolen  certain  property belonging  to the company, and that he  changed his name to Cayetano Asuncion to avoid detection.

Article 304 of the Penal Code  provides as follows:

"He who, to the prejudice of a  third person or with intent of causing it, shall, in a private document, commit any of the falsifications specified in article 300 shall be punished with the penalties of presidio correccional in its minimum and  medium  degrees  and a  fine  of  from 625 to  6,250 pesetas."

Article 300 of the same code provides, in part, as follows:

"The penalties of cadena temporal  and  a fine of from 1,250 to 12,500 pesetas shall be imposed on a public official who, taking advantage of his authority, shall commit a falsification.

"2. By including in any act the participation of persons who had no such participation.

"4. By perverting the truth in  the narration of facts."

The  defendant not only included in his report the names of these  six men as having worked on that day when, in fact, they did not work, but by  so  doing he perverted the truth in the narration  of facts.  There was not only an intent  to prejudice and damage  the company by this act, but actual  damage or loss was sustained by the company, inasmuch as it has been shown  that the company parted with its  money when it paid  these six men by reason of this false report.

The judgment of the lower court being in accordance with the law  and the merits of the  case, the same is hereby affirmed, with costs against the  appellant: Provided, however, That he be also  sentenced to the corresponding accessory penalties as provided by law.

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