Document: 348 U.S. 419 75 S.Ct. 415 99 L.Ed. 475 Frank LEWIS, Petitioner,v.UNITED STATES of America. No. 203. Argued Feb. 3, 4, 1955. Decided March 14, Mr. Walter E. Gallagher, Washington, D.C., for petitioner. Miss Beatrice Rosenberg, respondent. Justice MINTON delivered the opinion Court. 1 An information was filed in Municipal Court District Columbia charging petitioner with violation 26 U.S.C. § 3290, U.S.C.A. that he engaged business accepting wagers without paying occupational tax imposed by section. The sustained a motion to dismiss information. Appeals reversed, 100 A.2d 40, and Circuit affirmed Appeals. 94 U.S.App.D.C. 205, 214 F.2d 853. We granted certiorari. 810, 60. 2 questions presented this case are: Does Act, as applied Columbia, constitute valid exercise taxing power or is it penalty under guise tax? Secondly, does violate Fifth Amendment's prohibition compulsory self-incrimination? Thirdly, contravene Fourth ban against unreasonable search seizure? first two were categorically answered negative, validity constitutionality Act upheld us United States v. Kahriger, 345 22, 73 510, 97 754; third question not substantially different from second also controlled Kahriger. only material factual difference between instant Kahriger occurred State, namely, Pennsylvania, while charged have taken place Columbia. 3 statute, provides: 4 'A special $50 per year shall be paid each person who liable subchapter A receiving on behalf any so liable.' 5 Another section, 3271, reads: 6 'Payment tax—(a) Condition precedent doing business. 7 'No carry trade mentioned chapter until has therefor manner provided chapter.' Subchapter A, referred provides 3285: 8 '(a) Wagers. 9 'There wagers, defined subsection (b), an excise equal 10 centum amount thereof.' These provisions must read together, when we do, seems clear payment made prior engaging wagers. 11 held statute constitutional tax. at pages 24—32, 511—515. It argued involved wagering where such activity federal law, arises law crime, D.C.Code, 1951, 22—1501 et seq., short answer argument long Federal Government may what forbids. Stafoff, 260 477, 43 197, 67 358. 12 contended unconstitutional because compliance compels self-incrimination contravention Amendment. Amendment one cannot compelled, criminal case, witness himself. shield prevents being convicted out his own mouth anything voluntary statements. 13 Petitioner maintains taxes are retrospective application. sense already wagered before required take tax, require him do admission gambled. statute. mean wager therefore incurred liability pay levied therein attaches. wholly prospective its terms did become applicable November 1, more than ten days after enactment October 20, 1951. See compiler's note 3285, 3285. simply designates class percent made. Payment here consideration registration fee wagering. 14 said supra, 32—33, page 515: 'Under appellee compelled confess acts committed, merely informed order engage future fulfill certain conditions.' condition important but give license unlawful License Tax Cases, Wall. 462, 471, 18 497. warned if proposed particular 15 If desires business, volition. fact elect make prescribed disclosures matter choice. There nothing about it, and, consequently, there violative proceeds accept prosecuted therefor, testify claim privilege. compulsion requiring decision which would-be gamblers threshold. They up gambling, no right gamble. they wager, though unlawful, 16 And, finally, argues exhibit stamp 3293 3293, furnish probable cause issuance warrant. This just another facet argument, ready stamp. purchase even difficult see how failure would His complaint had might get trouble. Since stamp, position raise happen one. 17 judgment affirmed. Affirmed. 19 FRANKFURTER, dissenting. 20 In view recentness 754, my continuing disagreement views expressed, I acquiesce decision. Indeed, emphasizes difficulties found concerned spurious use means facilitating prosecution offenses. 21 BLACK, whom DOUGLAS joins, 22 put most restrictive interpretation provision compelling persons facts will help government away their liberty. But reduces protection still more. state violations save himself going jail violating law. arguments relied persuade sustain Kahriger.1 here, permitted file written confession Internal Revenue Collector revealing that, moment registers 'engaged wagers.'2 He tell carries illegal names addresses those receive receives wagers.3 For compel confess, could felony, fined $1,000, imprisoned three years, both.4 And conspiring employers employees promote lottery future, designed reveal, punished fine $10,000, imprisonment five both.5 Thus supply evidence useful maybe sufficient convict felonies incarcerated years. privilege self-incrimination, hard think would. Cf. Blau States, 340 159, 71 223, 95 170, cases cited. 23 yet holds can sent refusal public guilt conduct. result largely dependent statement 'no gamble.' Of course not. remain faithful letter spirit Bill Rights, gamblers, like others, invoke safeguards. should forgotten breaches opened lawless jeopardize liberty law-abiding. argued: 'Wagering doubtless many states (perhaps all Nevada) forbidden 'Thus taxpayer set forth name, address places agents principals call disclosure reveal law.' Reply Brief p. 395 510. Cir., 210 565, 570. Paragraph Instructions return been sign 'The called completely furnished. furnished, issued.' That confessions shown copy 'Special Return Application Registry—Wagering' effect time petitioner's register. reads part: '5. Are you your account? * yes, (give) (a) Name conducted. (b) Number and/or behalf. (c) True current address, number person. 6. Do some other persons? true name *' makes promotion lotteries crime. definition includes 65 Stat. 529, 371, 371.

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