United States v. Dixon (347 U.S. 381)
U.S. Supreme Court · decided April 5, 1954 · Supreme Court Database (Spaeth)
- Citation
- 347 U.S. 381 · 74 S. Ct. 566
- Decided
- April 5, 1954
- Term
- October Term 1953
- Vote
- 5–4
- Majority author
- Justice Clark
- Issue area
- Criminal Procedure
- Disposition
- Reversed
- Outcome
- Petitioning party won
- Ideological direction
- Conservative
Opinion excerpt
Mr. Justice Clark delivered the opinion of the Court. The sole question here is whether §§3116 and 3115 of the Internal Revenue Code make it a criminal offense to possess property intended for use in producing nontax-paid distilled spirits in violation of the Code. Appellee was indicted under these sections for wilfully and knowingly possessing 800 pounds of sugar and parts of a still for the proscribed purpose. On motion the District Court, relying on dictum in a court of appeals decision, dismissed the indictment on the ground that § 3116 is “preventative and remedial rather than criminal, and that it does not define a criminal offense.” The Government appealed directly to this Court under the Criminal Appeals Act, 18 U. S. C. § 3731. 346 U. S. 930. Section 3116 of the Internal Revenue Code is captioned “Forfeitures and seizures,” and provides in pertinent part: “It shall be unlawful to have or possess any liquor or property intended for use in violating the provisions of this part, or the internal-revenue laws . . . and no property rights shall exist in any such liquor or property. . . . Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal-revenue laws, or of any other law. . . .” The section also provides for search warrants and for procedure in seizure and forfeiture. Section 3115 bears the caption “Penalties”…
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