March 1908 - Philippine Supreme Court Decisions/Resolutions
Philippine Supreme Court Jurisprudence
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G.R. No. L-4318 March 18, 1908 - UNITED STATES v. GENEROSO ACADEMIA
010 Phil 431:
010 Phil 431:
FIRST DIVISION
[G.R. No. L-4318. March 18, 1908. ]
THE UNITED STATES, Plaintiff-Appellee, v. GENEROSO ACADEMIA, Defendant-Appellant.
A. Barretto, for Appellant.
Attorney-General Araneta, for Appellee.
SYLLABUS
1. INTERNAL REVENUE LAW; ILLEGAL EXTORTION; "ESTAFA." — United States v. Reyes (19 Phil. Rep., 423), followed to the effect that a collector of rents for public marker stalls, who exacts a greater sum than that required by law, is guilty of a violation of section 24 of the Internal Revenue Law. and not of estafa.
2. ID.; ID.; PUBLIC MARKET COLLECTIONS. — United States v. Cauas (10 Phil. Rep., 131), followed to the effect that public market collectors of the city of Manila are within the provisions of section 24 of the Internal Revenue Law.
2. ID.; ID.; PUBLIC MARKET COLLECTIONS. — United States v. Cauas (10 Phil. Rep., 131), followed to the effect that public market collectors of the city of Manila are within the provisions of section 24 of the Internal Revenue Law.
D E C I S I O N
WILLARD, J. :
This is a prosecution for estafa against a collector in one of the public markets of city of Manila for receiving from one of the vendors in the market a greater sum than that allowed by law.
The case is in all respect similar to the case of the United States v. Potenciano Reyes 1 (6 Off. Gaz., 669) and is governed by it.
It was held in the case of the United States v. Ceferino Cauas 2 (6 Off. Gaz., 626), that the market collectors of the city of Manila come within the provisions of section 24 of the Internal Revenue Law of 1904 (Act No. 1189).
The judgment of the court below is reserved and the defendant is convicted of a violation of said section 24 of Act No. 1189 and sentenced to six months imprisonment and to pay the costs of both instances. So ordered.
Arellano, C.J., Torres, Mapa, Johnson, Carson and Tracey, JJ., concur.
The case is in all respect similar to the case of the United States v. Potenciano Reyes 1 (6 Off. Gaz., 669) and is governed by it.
It was held in the case of the United States v. Ceferino Cauas 2 (6 Off. Gaz., 626), that the market collectors of the city of Manila come within the provisions of section 24 of the Internal Revenue Law of 1904 (Act No. 1189).
The judgment of the court below is reserved and the defendant is convicted of a violation of said section 24 of Act No. 1189 and sentenced to six months imprisonment and to pay the costs of both instances. So ordered.
Arellano, C.J., Torres, Mapa, Johnson, Carson and Tracey, JJ., concur.
Endnotes:
1. Page 423, supra.
2. Page 131, supra.