Source: http://druglibrary.net/schaffer/legal/l1960/valpais_v_us_us_supreme_court.htm
Timestamp: 2020-02-19 03:46:05
Document Index: 340105536

Matched Legal Cases: ['§ 7237', '§ 4776', '§ 7806', '§ 4776', '§ 7806', '§ 4776']

Valpais v. US, US Supreme Court, 1961
Nos. 5668, 5679
1961.C01.30 , 289 F.2d 607
VICENTE RIVERA VALPAIS, DEFENDANT, APPELLANT,
The opinion of the court was delivered by: Woodbury
Second. Section 4776 of the Internal Revenue Code of 1954, which was consented to by Puerto Rico, provides under the title "Cross References": "For penalties and other general and administrative provisions applicable to this subchapter, see subtitle F." Since the penalty provisions for marihuana offenses pursuant to which the appellant was sentenced, §§ 7237(a) and 7701(c), as amended, are found in subtitle F, § 4776 as it stands clearly incorporates by reference the general penalty provisions of the Act. *footnote 1
* Sitting by designation.
*footnote 1 It was not but might perhaps have been argued that § 7806(a) of the Code, which provides that "The cross references in this title to other portions of the title, or other provisions of law, where the word 'see' is used, are made only for convenience, and shall be given no legal effect," prevents us from giving this effect to § 4776. However, we can safely assume that Congress must have had some purpose in mind when it permitted Puerto Rico to consent to the section. Moreover, on the appellant's line of argument, § 7806(a) not having been assented to, does not apply in Puerto Rico so that § 4776 stands as it reads so far as Puerto Rico is concerned.