Rafferty v. Smith, Bell & Co.
Supreme Court of the United States
CERTIORARI TO THE SUPREME COURT OF THE PHILIPPINE ISLANDS. Certiorari to the Supreme Court of the Philippine Islands for the review of judgments of that court holding illegal the collection of certain taxes and ordering the Collector of Internal Revenue for the Islands, defendant below, to refund them to the present respondents. The transactions involved were exports.
Read the full summary
CERTIORARI TO THE SUPREME COURT OF THE PHILIPPINE ISLANDS. Certiorari to the Supreme Court of the Philippine Islands for the review of judgments of that court holding illegal the collection of certain taxes and ordering the Collector of Internal Revenue for the Islands, defendant below, to refund them to the present respondents. The transactions involved were exports. The taxes in question were not legalized by the Act of Congress of July 1, 1916, 39 Stat. 286; nor by the Act of June 4, 1918, 40 Stat. 597. The Act of Congress .of June 5, 1920, 41 Stat. 1025, can not have the effect of…
1Opinion of the CourtJustice McReynolds
These cases turn upon the same question and were ar-. gued together. In our view they can be disposed of by applying the Act of Congress, .approved. June 5, 1920, c. 253, 41 Stat. 1015, 1025, without passing upon any other point.
Acting under ostensible authority of § 1614, Act 2657, Philippine Legislature, approved February-24, 1916, and effective July 1 thereafter, the Collector of Internal Revenue for the Philippine Islands levied and collected the faxes here challenged upon the value of certain commodities exported from those Islands by respondents between October 1, 1916, and September…
2Cases cited1 opinion
- United States v. Heinszen & Co.Supreme Court of the United States · 1907
3Cited by58 opinions
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Swayne & Hoyt, Ltd. v. United StatesSupreme Court of the United States · 1937
- Hodges v. SnyderSupreme Court of the United States · 1923
- Forbes Pioneer Boat Line v. Board of Commissioners of Everglades Drainage DistrictSupreme Court of the United States · 1922
- De Rodulfa v. United StatesCourt of Appeals for the D.C. Circuit · 1972
53 more not listed; retrieve them via the Exa API.