Hugo Black

“ Paragraph 4 of Instructions on the tax return which petitioner would have been compelled to sign in order to pay the $50 tax provides: 'The information called for on the return must be completely furnished. If not so furnished, the special tax stamp will not be issued.'↑ That petitioner would have been compelled to make such confessions is shown by a copy of the 'Special Tax Return and Application for Registry-Wagering' in effect at the time of petitioner's failure to register. It reads in part: '5. Are you engaged in the business of accepting wagers on your own account? ”

“ Number of employees and/or agents engaged in receiving wagers on your behalf. * * * (c) True name, current address, and special tax stamp number of each such person. * * * 6. Do you receive wagers for or on behalf of some other person or persons? * * * If yes, give true name and address of each such person. * * *'↑ The D.C.Code, 1951, § 22-1501 makes promotion of lotteries a crime. The definition of lotteries here includes the definition of wagers in the registration law. ”

“ Notes
↑ The Government there argued: 'Wagering is doubtless unlawful in many states (perhaps in all but Nevada) but it is not forbidden by any federal law.↑ See United States v. Kahriger, 3 Cir., 210 F.2d 565, 570. ”