Harrison v. United States

Fourth Circuit

Harrison v. United States

25 F.2d 1019, 1928 U.S. App. LEXIS 3124

CourtCourt of Appeals for the Fourth Circuit

DecidedApril 23, 1928

DocketNo. 2691

StatusPublished

Cited by1 cases

This text of 25 F.2d 1019 (Harrison v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Harrison v. United States, 25 F.2d 1019, 1928 U.S. App. LEXIS 3124 (4th Cir. 1928).

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Opinion

PER CURIAM.

This is a writ of error from a judgment of the District Court of the United States for the Western District of South Carolina, at Greenville, sentencing Tom Harrison, plaintiff in error and defendant below, to two years’ imprisonment in the United States penitentiary at Atlanta, and to pay a fine of $1,000, upon the verdict of a jury, finding the said Harrison guilty of violating section 3296, R. S. U. S. (26 USCA § 404; Comp. St. § 6038). The indictment charged the defendant with removing from a distillery distilled spirits upon ‘which the tax imposed by law had not been paid.

The only point relied upon by the defendant is that section 3296 could not be violated, because the government would not allow the tax on such spirits to he paid, or issue a license for distilling the same, even though the tax was offered to be paid. On the authority of United States v. Stafoff, 260 U. S. 477, 43 S. Ct. 197, 67 L. Ed. 358, which expressly holds that section 3296 was re-enacted by the Supplemental Prohibition Act of November 23, 1921 (27 USCA § 3), and where the eourt says, “Of course, Congress may tax what it also forbids,” we hold that there is nothing in the point raised by defendant, and the judgment of the eourt below is accordingly

Affirmed.

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PER CURIAM.

This is a writ of error from a judgment of the District Court of the United States for the Western District of South Carolina, at Greenville, sentencing Tom Harrison, plaintiff in error and defendant below, to two years’ imprisonment in the United States penitentiary at Atlanta, and to pay a fine of $1,000, upon the verdict of a jury, finding the said Harrison guilty of violating section 3296, R. S. U. S. (26 USCA § 404; Comp. St. § 6038). The indictment charged the defendant with removing from a distillery distilled spirits upon ‘which the tax imposed by law had not been paid.

The only point relied upon by the defendant is that section 3296 could not be violated, because the government would not allow the tax on such spirits to he paid, or issue a license for distilling the same, even though the tax was offered to be paid. On the authority of United States v. Stafoff, 260 U. S. 477, 43 S. Ct. 197, 67 L. Ed. 358, which expressly holds that section 3296 was re-enacted by the Supplemental Prohibition Act of November 23, 1921 (27 USCA § 3), and where the eourt says, “Of course, Congress may tax what it also forbids,” we hold that there is nothing in the point raised by defendant, and the judgment of the eourt below is accordingly

Affirmed.

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Bluebook (online)

25 F.2d 1019, 1928 U.S. App. LEXIS 3124, Counsel Stack Legal Research, https://law.counselstack.com/opinion/harrison-v-united-states-ca4-1928.

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