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LA FRANCA v. UNITED STATES

No. 5654.

37 F.2d 269 (1930)

LA FRANCA v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

January 7, 1930.

Attorney(s) appearing for the Case

E. Howard M'Caleb, Jr., of New Orleans, La., for appellant.

T. M. Logan Bruns, Asst. U. S. Atty., of New Orleans, La. (Edmond E. Talbot, U. S. Atty., and T. M. Logan Bruns, Asst. U. S. Atty., both of New Orleans, La., on the brief), for the United States.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

WALKER, Circuit Judge.

This was an action against the appellant to recover the tax imposed on retail liquor dealers by section 3244 of the Revised Statutes (26 USCA § 205), the amount of which is increased by section 35 of title 2 of the National Prohibition Act (27 USCA § 52), the penalty for failure to make return required by statute, and the additional penalty of $500 on retail liquor dealers prescribed by section 35 of title 2 of the National Prohibition...

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