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RAFFERTY v. SMITH, BELL & CO.

Nos. 138, 140, 142.

257 U.S. 226 (1921)

42 S.Ct. 71

66 L.Ed. 208

RAFFERTY, COLLECTOR OF INTERNAL REVENUE FOR THE PHILIPPINE ISLANDS, v. SMITH, BELL & COMPANY, LIMITED. SAME v. COMPANIA GENERAL DE TABACOS DE FILIPINAS. SAME v. VISAYAN REFINING COMPANY.

Supreme Court of United States.

Decided December 5, 1921.

Attorney(s) appearing for the Case

Mr. Grant T. Trent, with whom Mr. Cassius M. Dowell was on the briefs, for petitioner.

Mr. Clarence B. Miller, with whom Mr. W.H. Lawrence, Mr. J.G. Lawrence and Mr. Frederick C. Fisher were on the briefs, for respondents.

MR. JUSTICE McREYNOLDS delivered the opinion of the court.

These cases turn upon the same question and were argued 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...

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