United States v. Yuginovich
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE DISTRICT OF OREGON. Error to review a judgment of the District Court sustaining a motion to quash, and a demurrer to, an indictment. The facts are stated in the opinion, post, 457. • The revenue laws can be said to be inconsistent with the National Prohibition Act only in so far as they in- . terfere with its enforcement.
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ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE DISTRICT OF OREGON. Error to review a judgment of the District Court sustaining a motion to quash, and a demurrer to, an indictment. The facts are stated in the opinion, post, 457. • The revenue laws can be said to be inconsistent with the National Prohibition Act only in so far as they in- . terfere with its enforcement. In só far as their enforcement is an aid to the enforcement of the National Prohibition Act, it cannot be said in the face of the express provision of Title II,' § 35, that the latter act repeals them. It has…
1Opinion of the CourtJustice Day
delivered the opinion of the court.. This casé is here under the Criminal Appeals Act. 34 Stat. 1246. The indictment is in four counts.
The first count, based on § 3257 of the Revised Statutes, 6 Comp. Stats., § 5993, charges the defendants with unlawfully engaging in the business of distillers within the intent and meaning of the internal revenue laws of the United States; and that in fact they did distill spirits subject to the internal revenue tax imposed by the laws of the United States; and did defraud and attempt to defraud the United States of. the tax on said spirits. The second count,…
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