Landen v. States

(after stating the facts as above). It is urged that merely to violate a regulation made by the Commissioner of Internal Revenue under the purported authority of section 7 of the National Prohibition Act (Comp. St. Ann. Supp. 1923, § 10138J4cc) ■does not constitute such a crime or offense against the United States .as to support a prosecution for conspiracy under section 37 of the Criminal Code (Comp. St. § 10201). U. S. v. Eaton, 144 U. S. 677, 12 Sup. Ct. 764, 36 L. Ed. 591. It is also' urged that, in so far as Treasury Decision 3,208, undertook to prevent wholesale druggists, otherwise…