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UNITED STATES v. SMITH

No. 5036 Criminal.

62 F.Supp. 594 (1945)

UNITED STATES v. SMITH.

District Court, W. D. Michigan, S. D.

September 18, 1945.

Attorney(s) appearing for the Case

Joseph F. Deeb, U. S. Atty., of Grand Rapids, Mich., for the United States.

Benjamin T. Smith (in pro. per.) of Grand Rapids, Mich., for defendant.

RAYMOND, District Judge.

Defendant's motion to quash the information rests upon the claim that the Act upon which the prosecution is based, 26 U.S.C.A. Int.Rev.Code, § 3540(i), is unconstitutional. This Act provides a penalty by fine and imprisonment for use of a motor vehicle before payment of the use tax, and also provides a penalty by fine for using a motor vehicle without having a tax stamp affixed thereto.

Defendant concedes that the tax in question...

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