US vs. Macasaet
US vs. Macasaet 11 Phil 447 Issue: WON penalties of the violation of Sec 66 of the internal revenue law be applicable to the case of Agrapino Macasaet Facts: In the September 1907, the accused Agrapino Macasaet had been selling native wine at retail without necessary license. The said act was a violation of the Sec 66, in relation to sec 68, subsection 5 of the Internal Revenue Law. The accused, as he appealed following the judgement of the Court of First Instance of Batangas which was payment of the fine amounting to 300Php and imprisonment for five months, felt that the said penalty of imprisonment was illegal. The said judgement of the Court of First instance of Batangas was based on the punishment prescribe on the provision of Act No. 1732, sec 1 of Internal revenue law that stipulates that “ a fine is imposed as a whole or any part of the punishment for any criminal offense made punishable by any act or acts of the Philippine commission, the court shall also sentence...