United States v. One Ford Coupe Automobile

1. No tax, as distinguished from penalty, is imposed on the. manufacture, sale- or transportation of intoxicating liquor for beverage purposes.

The Eighteenth Amendment by its own force invalidated all laws which in any manner sanctioned the manufacture, sale or transportation of such liquor. National Prohibition Cases, 253 U. S. 350, 386. And it empowered Congress to pass appropriate legislation to enforce the prohibition. The manufacturer of intoxicating liquor *336for medicinal or other non-beverage purposes may be authorized or encouraged; but an attempt so to deal with liquor for beverage…