UNITED STATES v. CONSTANTINE

No. 40.

296 U.S. 287 (1935)

UNITED STATES v. CONSTANTINE.

Supreme Court of United States.

Decided December 9, 1935.


Attorney(s) appearing for the Case

Mr. Gordon Dean argued the cause, and Solicitor General Reed, Assistant Attorney General Keenan, and Messrs. James E. Ruffin, Mahlon D. Kiefer, and W. Marvin Smith filed a brief, for the United States.

Mr. William S. Pritchard, with whom Messrs. Richard T. Rives and George D. Toole were on the brief, for respondent.


MR. JUSTICE ROBERTS delivered the opinion of the Court.

In November, 1934, an information was filed in the District Court for Northern Alabama charging that on October 8, 1934, at Birmingham, Alabama, the respondent conducted the business of a retail dealer in malt liquor, contrary to the laws of the State, without having paid the special excise tax of $1,000 imposed by § 701 of the Revenue Act of 1926.

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