Tulsidas v. Insular Collector

In Tulsidas et al. v. Insular Collector of Customs, 262 U.S. 258, 265, 43 S. Ct. 586, 588, 67 L. Ed. 969, the court said: "We think, rather, it will leave the administration of the law, where the law intends it should be left, to the attention of officers made alert to attempts at evasion of it, and instructed by experience of the fabrications which will be made to accomplish evasion."