[DOWNLOAD] "Santo v. United States" by Sixth Circuit Circuit Court Of Appeals # eBook PDF Kindle ePub Free

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eBook details

• Title: Santo v. United States
• Author : Sixth Circuit Circuit Court Of Appeals
• Release Date : January 07, 1937
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 51 KB

Description

Apellant was tried, convicted, and sentenced upon three counts of an indictment, each charging him with a willful failure to make a report to the Commissioner of Internal Revenue of "brown sugar" alleged to have been sold by him. The statute, 26 U.S.C.A. § 1162a provides that "every person disposing of any substance of the character used in the manufacture of distilled spirits shall, when required by the Commissioner, render a correct return in such form and manner as the Commissioner, with the approval of the Secretary of the Treasury, may by rules and regulations prescribe, showing the names and addresses of the persons to whom such disposition was made, with such details as to the quantity so disposed of or other information which the Commissioner may require as to each such disposition, as will enable the Commissioner to determine whether all taxes due with respect to any distilled spirits manufactured from such substances have been paid." It further provides that "any person who willfully violates any provision hereof or of any such rules or regulations * * * shall upon conviction be fined not more than$500 or be imprisoned for not more than one year, or both."

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