Rood v. United States

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 of the National Prohibition Act (Comp. St. Ann. Supp. 1923, § 10138% et seq.), every one has been forbidden to sell intoxicants. Both…