People of the Philippines v Jean Arnault; G.R. No. L-4288; 20 Nov 1952; 092 Phil 252
FACTS:Appellant pleaded guilty to charges of non-payment of income taxes incurred from the sale of properties owned by one Ernest H. Burt for whom appellant was acting and representing as attorney-in-fact. The court sentenced him to pay a fine with subsidiary imprisonment in case of insolvency, to indemnify the State with subsidiary imprisonment in case of insolvency and to pay the costs. ISSUE(S):Whether or not conviction under the Income Tax Law includes payment of indemnity to the State. HELD:NO. If the law really contemplated the inclusion of indemnity in a conviction for violation of the provisions of the code, Section…