UNITED STATES v. PENN

No. 2021.

111 F.Supp. 605 (1953)

UNITED STATES v. PENN et al.

United States District Court M. D. North Carolina.

April 9, 1953.


Attorney(s) appearing for the Case

Elledge & Johnson, Winston-Salem, N. C., for defendant.

Bryce R. Holt, U. S. Atty., Greensboro, N. C., for the United States.


HAYES, District Judge.

The motion in arrest of judgment is urged primarily on the assumption that the Act1 under which the indictment is predicated is a penalty statute instead of a taxing measure and in support of the motion relies chiefly on United States v. Constantine, 296 U.S. 287, 56 S.Ct. 223, 80 L.Ed. 233.

In the Constantine case, a special excise tax of $1000. was levied against dealers...

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