ROOD v. UNITED STATES

No. 2378.

7 F.2d 45 (1925)

ROOD v. UNITED STATES.

Circuit Court of Appeals, Fourth Circuit.

June 22, 1925.


Attorney(s) appearing for the Case

J. Raymond Gordon, of Charleston, W. Va., for plaintiff in error.

Elliott Northcott, U. S. Atty., of Huntington, W. Va., and B. J. Pettigrew, Asst. U. S. Atty., of Charleston, W. Va.

Before WADDILL and ROSE, Circuit Judges, and WEBB, District Judge.


ROSE, Circuit Judge.

The plaintiff in error was defendant below and will be so styled here. He was indicted and convicted of carrying on the business of a retail liquor dealer without having paid the special tax therefor, in violation of section 3242 of the Revised Statutes (Comp. St. § 5965).

For almost 60 years, no one has been allowed to engage in the business of a retail liquor dealer without paying the tax levied upon that occupation. Since the passage...

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