Oliver Wendell Holmes, Jr.

“ The United States took a writ of error under the Criminal Appeals Act.
In United States v. Yuginovich, 256 U.S. 450, 41 Sup. Ct. 551, 65 L. Ed. 1043, it was decided that sections 3281 and 3282 were repealed by the later law, at least as to the production of liquor for beverage purposes. Since that decision and with reference to it, as appears from the House Report, No. 224, 67th Congress, 1st Session, and the debates, 61 Cong. Record, part 3, pp. 3095, 3096, the Act Supplemental to the National Prohibition Act was passed. ”

“ St. § 3257 (Comp. St. § 5993) , on a distiller for defrauding the United States of the tax on the spirits distilled by him was repealed. So far as the Liquor is for beverage purposes the same reasoning must apply to the penalty in section 3242 for carrying on the business of rectifier or wholesale or retail liquor dealer without having paid the special tax imposed by law. ”

“ From the time that it went into effect it had the same operation as if instead of saying that the laws referred to shall continue in force it had enacted them in terms. The form of words is not material when Congress manifests its will that certain rules shall govern henceforth. ”