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United States Vs. Nicomedes Morales

THE UNITED STATES, plaintiff-appellee, vs. NICOMEDES MORALES, defendant-appellant.

G.R. No. 5108 | 1909-09-30

D E C I S I O N


ARELLANO, C.J.:

Under the provisions of section 55 of the Internal Revenue Law, Act No. 1189, the Court of First Instance of Albay sentenced Nicomedes Morales to one year and one day's imprisonment, and to pay a fine of P2,000, or, in case of insolvency, to suffer subsidiary imprisonment at the rate of one day for every P2.50 that he failed to pay, not to exceed six months, and did not sentence him to pay the costs.

The accused has appealed from the said sentence, and his appeal having been heard by this court it appears that the judgment appealed from contains the following findings of fact:

That, on the 12th of...