United States Supreme Court Cases & Opinions

U.S. Supreme Court

Lewis v. United States, 348 U.S. 419 (1955)

Lewis v. United States

No. 203

Argued February 3, 1955

Decided March 14, 1955

348 U.S. 419

Syllabus

The provisions of 26 U.S.C. § 3290 and related sections, making it a federal offense to engage in the business of accepting wagers without paying the occupational tax imposed by that section, are constitutional, as applied to violations occurring in the District of Columbia, where wagering is made a crime by federal law. United States v. Kahner, 345 U. S. 22. Pp. 348 U. S. 419-423.

(a) The statute is a valid exercise of the taxing power, and not a penalty in the guise of a tax. P. 348 U. S. 421.

(b) As applied to petitioner in the District of Columbia, it does not violate the privilege against self-incrimination guaranteed by the Fifth Amendment. Pp. 348 U. S. 421-423.

(c) Since petitioner had purchased no tax stamp, he is not in a position to raise the question whether the requirement of 26 U.S.C. § 3293 that the taxpayer exhibit a tax stamp in his place of business contravenes the Fourth Amendment's ban against unreasonable search and seizure. P. 348 U. S. 423.

94 U.S.App.D.C. ___, 214 F.2d 853, affirmed.