Kesterson v. United States

LEWIS, Circuit Judge.

An indictment returned against appellants charged them with carrying on the business of a retail liquor dealer in Tulsa, Oklahoma, on August 17, 1934, contrary to the laws of said state, without having paid the special excise tax of $1000 as required by 26 USCA § 206.

Section 205 (a), 26 USCA, prescribes a $25 tax for retail liquor dealers, while said section 206 prescribes a $1000 tax for retail liquor dealers where state or local law prohibits the carrying on of such business.

Appellants challenged the constitutionality of the statute by demurrer upon these grounds: (1)…