Simon v. Moore

261 F. 638, 1919 U.S. Dist. LEXIS 774
CourtDistrict Court, E.D. Missouri
DecidedDecember 5, 1919
DocketNo. 5218
StatusPublished

This text of 261 F. 638 (Simon v. Moore) is published on Counsel Stack Legal Research, covering District Court, E.D. Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Simon v. Moore, 261 F. 638, 1919 U.S. Dist. LEXIS 774 (E.D. Mo. 1919).

Opinion

LARIS, District Judge.

Plaintiffs by this proceeding seek to enjoin and restrain the defendants, and their agents, employes, and subordinates—

‘•from in any manner enforcing or attempting to enforce, or causing to be enforced, against the plaintiffs, their officers, agents, servants, employes, and customers, or any of them, any of the pains, penalties, seizures, and forfeitures provided in and by the act of Congress of November 21, 1918 (40 Stat. 1047, c. 212) and of title l.of the act of Congress of October 28, 1919, and from arresting or prosecuting, or causing to be arrested or prosecuted, the plaintiffs, their officers, agents, servants, employes, and customers, or any of them, for and on account of any alleged violation by them, or any of them, of the terms and provisions of said act of Congress of November 21, 1918, and of title 1 of the act of Congress of October 28, 1919, and that said defendant collector of internal revenue be restrained from refusing to receive from plaintiffs, or any of them, the tax provided by law on the whisky, or any part thereof, belonging, respectively, to the plaintiffs herein, upon which said tax has not been paid, and from interfering with the removal from bond of such whisky, or any part thereof, upon which the tax has been paid, and that plaintiff's may have such other and further relief as to the court may seem just and equitable in the premises.”

The matter came on to he heard upon plaintiffs’ application for the issuance of a temporary injunction and upon the defendants’ motion to dismiss plaintiffs’ bill.

Since a similar case has been recently ruled in this jurisdiction- — . Griesedieck Bros. Brewery Co. et al. v. Moore, Collector, et al. (No. 5207, in Equity), in this court, which was ruled November 21, 1919, by Pollock, District Judge-— and since some 12 or 15 similar cases have been only recently decided in the District Courts of other jurisdictions, at least two of which are now pending on appeal in the Supreme Court of the United States, no reason is known for taking up time and space in reciting aught but a hare skeleton of the pleaded facts. These facts are taken from the verified bill, which, as stated, defendants moved to dismiss, and from affidavits, not controverted, which were offered upon the hearing.

Plaintiffs, as appears from the style of the case, are either partners or corporations, who have been engaged in the city of St. Louis, Mo., for many years as wholesale liquor dealers, and are duly qualified as such under the laws of the United States and of the state of Missouri. Plaintiffs in the aggregate own 43,735 gallons of whisky, of the value of $415,830, and 13,291 gallons of wine, of the value of $32,127, on which (largely, if not wholly, during the year 1919) plaintiffs have been compelled to pay and have paid to' the United States as internal revenue taxes the aggregate sum of $220,495.36. In addition to this, plaintiffs in the aggregate own 34,645 gallons of whisky, of the value of $63,312, which are yet in bonded warehouses, and on which no taxes have as yet been paid. All of this whisky was made at a time when by law it was permitted to manufacture whisky.

[640]*640The act of Congress referred to in the above-quoted excerpt from plaintiffs’ petition was approved on the 21st day of November, 1918. It is commonly known as the “War Prohibition Act,” and according to its title it was “An act to enable the Secretary of Agriculture to carry out, during the fiscal year ending June 30, 1919, tire purpose of the act entitled ‘An act to provide further for the national security and defense by stimulating agriculture and facilitating the distribution of agricultural products,’ and for other purposes.” One of the provisions of the above War Prohibition Act, and that one on which this case largely turns, reads thus:

“That after June SO, 1919, until the conclusion of the present war and thereafter until the termination of demobilization, the date of which shall be determined 'and proclaimed by the President of the United States, * * * it shall be unlawful to sell for beverage purposes any distilled spirits, and during said time no distilled spirits held in bond shall be removed therefrom for beverage purposes except for export.”

I have italicized, for the purpose of emphasizing the very point of contention here, the language of the act which I deem decisive of the case. I have skeletonized the section by omitting the conceded war-efficiency-promotive reasons set out in the original act, in • order that I may present acutely the bare bone of contention in the instant case.

On the 28th day of October, 1919, the Congress passed, over the Presidént’s veto, an act commonly called the “Volstead Act,” by the terms of which the War Prohibition Act was retained in full force and effect “until the conclusion of the present war and thereafter until the termination of demobilization, the date of which shall be determined and proclaimed by the President of the United States.” The 'Volstead Act also provided details and legal machinery for the enforcement of national prohibition after the Eighteenth Amendment shall by efflux of time become effective.' Violations of .the provisions of the War Prohibition Act are by the Volstead Act made punishable by severe penalties of fine or imprisonment, or both fine and imprisonment. In addition to such fine and imprisonment, or both, other rather far-reaching provisions, mete for the enforcement of the War Prohibition Act, are provided for in the Volstead Act. Substantially, some of these which relate to the powers and duties of defendant Hensley, as district attorney of the United States, are:

“That the defendant United States attorney is vested with the power and charged with the duty of prosecuting criminally for the crimes denounced and defined therein, and in said War Prohibition Act, of any person who violates its terms; and said United States attorney is further vested with the power and charged with the duty of prosecuting criminally, as a maintainer of a public and common nuisance or abetter thereof, any person who maintains or assists in maintaining any room, house, building', boat, vehicle, structure or place of any kind, where any distilled spirits are sold, manufactured, kept for sale or bartered, and is further vested with the power and charged with the duty of having such place, and all such liquor, an'd all property kept and used in maintaining such place, declared a public and common nuisance, and abated as such in a suit to be brought by him in equity, and the persons concerned in conducting the same, enjoined and restrained from conducting or permitting the continuance of said described nuisance, and enjoined and restrained from manufacturing, selling, bartering or storing any of said distilled spirits, and is further vested with the power and charged with the duty [641]*641of subjecting to a lien the property of any person, which is used or occupied to the knowledge of the latter in violation of the provisions of said act, in the amount of all fines and costs assessed against the occupant thereof, for all such violations and to cause such property to he sold therefor, and is further vested with the power and charged with the duty of prosecuting any person who manufactures distilled spirits contrary to the expressed provisions of said acts of Congress.”

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Bluebook (online)
261 F. 638, 1919 U.S. Dist. LEXIS 774, Counsel Stack Legal Research, https://law.counselstack.com/opinion/simon-v-moore-moed-1919.