Joseph McKenna

“ We are unable to see in section 33 which takes illegality from the 'liquors in one's private dwelling while the same is occupied and used by him as his dwelling only' and the rights that may attach to liquors in such situation an intention to extend such rights to liquors not so situated or, to put it more pointedly, an intention to make all bonded warehouses of the country outbuildings of its dwellings.
There is nothing favorable to appellants' contention in section 37 [2] . It permits transportation to bonded warehouses but not from them as inferred by appellants. ”

“ Regarding the words of section 3 in connection with some of the provisions of sections 25 and 33, they give some plausibility to the contention and some puzzle to construction, but we are repelled nevertheless from those of appellants. To accept them would defeat the purpose of the act and its achievement of the mandate of the Constitution. That mandate is, as will be seen by reference to section 1 of the amendment, 'that the transportation of intoxicating liquor within * * * the United States * * * for beverage purposes' shall be prohibited. ”

“ A consideration of the act becomes necessary. Section 3 is comprehensive in its prohibition, and it takes pains to provide that it shall have such liberality of construction as to achieve its declared purpose.
It is, however, contended that there is modification of this apparent universality of prohibition, and that, by a permission of traffic in warehouse receipts, liquor in storage in bonded warehouses is not subject to the ban of the section. ”

“ The appellees were, respectively, collectors of internal revenue for the First internal revenue district of the state of Missouri, the district of Maryland, and the Sixth internal revenue district of the state of Missouri. It was the duty of each to collect and receive taxes on distilled spirits in government bonded warehouses, and, upon payment of the taxes, to issue revenue stamps showing the payment of the taxes. ”