Source: http://www.chanrobles.com/usa/us_supremecourt/260/477/case.php
Timestamp: 2020-01-18 01:40:29
Document Index: 95791301

Matched Legal Cases: ['§ 3258', '§ 3282', '§ 3258', '§ 3281', '§ 3242', '§ 3257', '§ 3242', '§ 3258', '§ 8']

UNITED STATES V. STAFOFF, 260 U. S. 477 (1923) - US SUPREME COURT DECISIONS ON-LINE
US Supreme Court Decisions On-Line> Volume 260 > UNITED STATES V. STAFOFF, 260 U. S. 477 (1923)
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68 F.4d 7 (No. 26) affirmed.
283 F.6d 5 (No. 403) affirmed in part and reversed in part. chanroblesvirtualawlibrary
In the first of these cases, Stafoff was indicted with another for having had in their possession a still intended for the production of distilled spirits for beverage and commercial purposes without having registered it with the Collector of Internal Revenue, as required by Rev.Stats. § 3258, and in a second count for having unlawfully manufactured on premises other than an authorized distillery a mash fit for the production of distilled spirits, to-wit, whisky, contrary to Rev.Stats. § 3282. A demurrer to these counts was sustained, 268 F.4d 7, and the United States brings the case here under the Criminal Appeals Act of March 2, 1907, c. 2564, 34 Stat. 1246.
The case of Brooks comes here on a certificate from the Circuit Court of Appeals for the Ninth Circuit. Brooks was convicted under the above mentioned §§ 3258 and 3282, and also under Rev.Stats. § 3281, for having chanroblesvirtualawlibrary
In the third case, Remus and his associates were charged in six counts with having carried on the business of a wholesale liquor dealer, that of a retail liquor dealer, and that of a rectifier, without having paid the special tax as required by law. Rev.Stats. § 3242. A demurrer to these counts was sustained. 283 F.6d 5. The United States took a writ of error under the Criminal Appeals Act.
But if an act violates both the former and the latter, a conviction under one is a bar to prosecution under the chanroblesvirtualawlibrary
other. This § is not declaratory, even in form. It does not purport to construe the National Prohibition Act as leaving in force what this Court has declared to have been repealed. It could not in this way give a retrospective criminality to acts that were done before it was passed and that were not criminal except for the statutes held to have been repealed. 6 U. S. 277; Koshkonong v. Burton, 104 U. S. 668. Of course, a statute purporting to declare the intent of an earlier one might be of great weight in assisting a court when in doubt, although not entitled to control judicial action. But that is not this case. The decision in United States v. [email protected] must stand for the law before November 23, 1921. In that case, besides what we have mentioned, it was held also that the penalty imposed by Rev.Stats. § 3257 on a distiller for defrauding the United States of the tax on the spirits distilled by him was repealed. So far as the liquor is for beverage purposes, the same reasoning must apply to the penalty in § 3242 for carrying on the business of rectifier or wholesale or retail liquor dealer without having paid the special tax imposed by law.
But the Supplemental Act that we have quoted puts a new face upon later dealings. From the time that it went into effect, it had the same operation as if, instead of saying that the laws referred to shall continue in force, it had enacted them in terms. The form of words is not material when Congress manifests its will that certain rules shall govern henceforth. Swigart v. Baker, 229 U. S. 187, 229 U. S. 198. Of course, Congress may tax what it also forbids. 256 U.S. 256 U. S. 462. For offenses committed after the new law, United States v. Yuginovich cannot be relied upon. Three counts in the Remus case charge carrying on the business mentioned up to April 1, 1922, and therefore are governed in part by the Supplemental Act. So far as the decision of the Court below neglected this distinction, chanroblesvirtualawlibrary
it was wrong. The decision in Stafoff's case dealt with conduct before the date of the Supplemental Act, and was right. The keeping of a still to make liquor for beverage purposes contrary to § 3258 is within the principle of the Yuginovich case, and the addition of the words "and commercial" to the statement of the purposes does not seem to us enough to take it out. The reference to this section in Title III, § 8, of the Prohibition Act may have been inserted simply for greater caution. It is one of several considerations tending to a different conclusion in United States v. Yuginovich, but, as they did not prevail then, they cannot prevail now.