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United States v. Yuginovich, 256 U.S. 450 (1921)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Yuginovich, 256 U.S. 450 (1921)
United States v. Yuginovich No. 523 Argued March 10, 1921 Decided June 1, 1921 256 U.S. 450
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE DISTRICT OF OREGON
Syllabus
1. Congress, under the taxing power, may tax intoxicating liquor notwithstanding their production is prohibited, and the fact that it does so for a moral end as well as to raise revenue is not a constitutional objection. P. 462.
2. Section 3257 of the Revised Statutes, which, for the purpose of protecting the revenues, made it an offense for a distiller to defraud, or attempt to defraud, the United States of a tax on the spirits distilled by him, and penalized the offense by forfeiture of the distillery, etc., and heavy fine and imprisonment, was superseded as respects persons manufacturing spirits for beverage purposes, by § 35, Title II, of the National Prohibition Law, which imposes a double tax and an additional penalty of $500 or $1,000 only, thus covering practically the same acts and inflicting a lighter penalty. P. 463.
3. The repealing effect of this section of the later act is determined in full recognition of its declaration that the act shall not "relieve any person from any liability, civil or criminal, heretofore or hereafter incurred under existing laws," but in the light also of settled principles governing the construction of penal statutes, the Eighteenth Amendment, and the provisions of the act itself making unlawful the possession of intoxicating liquors, or property designed for the manufacture thereof, and providing for their destruction. P. 463.
4. Section 3279 of the Revised Statutes, requiring distillers of spirits to exhibit a sign "Registered Distillery" and punishing violations by fine, § 3281, making it an offense, punishable by fine and imprisonment, to carry on the business of a distiller without giving bond, and § 3282, punishing in like manner the making of mash in any building other than a distillery authorized by law, were also superseded by the National Prohibition Law, insofar as concerns the production of intoxicating liquor for beverage purposes. P.464.
266 F. 746 affirmed.
Error to review a judgment of the district court sustaining a motion to quash, and a demurrer to, an indictment. The facts are stated in the opinion, post,457.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Yuginovich, 256 U.S. 450 (1921) in 256 U.S. 450 256 U.S. 451–256 U.S. 457. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=CB6EUU38XSMNXCA.
MLA: U.S. Supreme Court. "Syllabus." United States v. Yuginovich, 256 U.S. 450 (1921), in 256 U.S. 450, pp. 256 U.S. 451–256 U.S. 457. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=CB6EUU38XSMNXCA.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Yuginovich, 256 U.S. 450 (1921). cited in 1921, 256 U.S. 450, pp.256 U.S. 451–256 U.S. 457. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=CB6EUU38XSMNXCA.
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