Wainer v. United States, 299 U.S. 92 (1936)

Wainer v. United States

No. 51

Argued October 12, 1936
Decided November 9, 1936
299 U.S. 92

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SEVENTH CIRCUIT

Syllabus

1. Federal statutes taxing the carrying on of the wholesale liquor business and imposing penalties for so doing without the payment of the tax were not in direct conflict with the National Prohibition Act and were reenacted by the Act of November 23, 1921, the "Willis-Campbell Act." P. 93.

2. Such a tax is not a licensing of the liquor business, but is an excise upon the doing of it, whether lawfully or unlawfully. Id.

82 F.2d 305 affirmed.

Certiorari, 298 U.S. 652, to review the affirmance of a sentence for dealing in liquor without having paid the special tax.