Dukich v. Blair

WEBSTER, District Judge.

This is a bill in equity to enjoin the defendants Blair and Poe, as Commissioner of Internal Revenue and collector of internal revenue for the District of Washington, respectively, from proceeding to collect as against the complainant a so-called “tax” provided for by section 35 of title 2 of the National Prohibition Act (Comp. St. Ann. Snpp. 1923, § 10138%v), upon the ground that the portion of that section authorizing the imposition of a “tax” is unconstitutional and void, in that it is violative of the guaranties of due process of law and of the right of trial by…