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
- Docket
- No. 500
- Argued
- March 12, 1954
- 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
How the Justices voted
- Majority
- Chief Justice Warren, Justice Clark (wrote), Justice Frankfurter, Justice Burton, Justice Reed
- Dissenting
- Justice Black (wrote), Justice Douglas, Justice Minton, Justice R. H. Jackson
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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