Regal Drug Corp. v. Wardell, 260 U.S. 386 (1922)

Regal Drug Corporation v. Wardell

No. 108

Submitted November 28, 1922
Decided December 11, 1922
260 U.S. 386

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE NINTH CIRCUIT

Syllabus

Lipke v. Lederer, 259 U.S. 557, followed, to the effect that penalties and so-called taxes for alleged violations of the National Prohibition Act cannot be imposed and summarily enforced by distraint of property without notice and an opportunity to be heard, and that Rev.Stats. § 3224, does not preclude injunctive relief against such unlawful action. P. 390.

273 F. 182 reversed.

Certiorari to a decree of the circuit court of appeals affirming a decree of the district court which sustained a demurrer and dismissed the bill in a suit brought by the petitioner to enjoin the respondent revenue collector from enforcing collection of unlawful taxes and penalties.