Summary

Portrait of Harlan F. Stone Harlan F. Stone United States v. Katz — Opinion of the Court

Hence the government takes the position that the seller of intoxicating liquor is required by the statute to keep a permanent record of his sales, whether lawful or unlawful, and that failure to do so is itself a crime, from which it would follow that a conspiracy to effect a sale without such a record is an indictable offense. No question is made but that persons authorized to deal in alcoholic liquors under the Prohibition Act are required to make permanent records of their transactions.
Source: Wikisource

Portrait of Harlan F. Stone Harlan F. Stone United States v. Katz — Opinion of the Court

To uphold the contention of the government, therefore, the language of section 10 must be taken to apply not only to those who hold government permits authorizing them to deal in intoxicating liquors under a familiar system of regulation, to whom it admittedly is applicable, but to every criminal violator of the National Prohibition Act, even though making only a single, isolated sale.
Source: Wikisource

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