Thomas v. United States

Messrs. Frank D. Pavey, Walter J. Moore, and Charles C. Pavey, for plaintiff in error.

George C. Thomas was indicted for violation of the internal revenue laws of the United States in that, being a broker in the city of New York, he sold certain shares of Atchison preferred stock and omitted the required revenue stamps from the memorandum of sale. He demurred to the indictment on the ground that the act of June 13, 1898 (30 Stat. at L. 448, chap. 448), which required the stamps to be affixed, was unconstitutional. The demurrer was overruled, the court, Thomas, J., delivering an opinion. 115 Fed. 207.