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G.R. No. L-4318 March 18, 1908
UNITED STATES vs. GENEROSO ACADEMIA -->

EN BANC

G.R. No. L-4318 March 18, 1908

THE UNITED STATES,Plaintiff-Appellee, vs. GENEROSO ACADEMIA,Defendant-Appellant.

A. Barretto for appellant.
Attorney-General Araneta for appellee.

WILLARD, J. :chanrobles virtual law library

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.chanroblesvirtualawlibrary chanrobles virtual law library

The case is in all respect similar to the case of the United States vs. Potenciano Reyes ¹ (6 Off. Gaz., 669) and is governed by it.chanroblesvirtualawlibrary chanrobles virtual law library

It was held in the case of the United States vs. 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).chanroblesvirtualawlibrary chanrobles virtual law library

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.chanroblesvirtualawlibrary chanrobles virtual law library

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

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Endnotes:

¹ Page 423, supra.chanroblesvirtualawlibrary chanrobles virtual law library

² Page 131, supra.