Lewis v. United States (348 U.S. 419)
U.S. Supreme Court · decided March 14, 1955 · Supreme Court Database (Spaeth)
- Citation
- 348 U.S. 419 · 75 S. Ct. 415
- Decided
- March 14, 1955
- Term
- October Term 1954
- Vote
- 5–3
- Majority author
- Justice Minton
- Issue area
- Criminal Procedure
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Conservative
Opinion excerpt
Mr. Justice Minton delivered the opinion of the Court. An information was filed in the Municipal Court of the District of Columbia charging the petitioner with violation of 26 U. S. C. § 3290 in that he engaged in the business of accepting wagers without paying the occupational tax imposed by that section. The Municipal Court sustained a motion to dismiss the information. The Municipal Court of Appeals for the District reversed, 100 A. 2d 40, and the Circuit Court of Appeals affirmed the Municipal Court of Appeals. 94 U. S. App. D. C.-, 214 F. 2d 853. We granted certiorari. 348 U. S. 810. The questions presented in this case are: Does the Act, as applied to the petitioner in the District of Columbia, constitute a valid exercise of the taxing power or is it a penalty under the guise of a tax? Secondly, does it violate the Fifth Amendment’s prohibition as to compulsory self-incrimination? Thirdly, does it contravene the Fourth Amendment’s ban against unreasonable search and seizure? The first two questions were categorically answered in the negative, and the validity and constitutionality of the Act upheld by us in United States v. Kahriger, 345 U. S. 22; the third question is not substantially different from the second and is also controlled by Kahriger. The only material factual difference between that case and the instant case is that in Kahriger the violation occurred in a…
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