Abubakar v Auditor General; G.R. No. L-1405; 31 Jul 1948; 81 Phil 359
FACTS: A treasury warrant was issued in favor of Placido Urbanes in his capacity as disbursing officer of the Food Administration. He later indorsed it to petitioner, Benjamin Abubakar, a private citizen. The Auditor General refused to authorize the payment of said treasury warrant. ISSUE(S): Whether or not the subject treasury warrant is a negotiable instrument. HELD: NO. This treasury warrant is not within the scope of the negotiable instrument law. The document bearing on its face the words “payable from the appropriation for food administration,” is actually an order for payment out of “a particular fund,” and is not…