Tom C. Clark

“ The appellant's position is that § 3115 makes violation of any of the provisions of 'this part' a criminal offense punishable by fine and imprisonment; § 3116 contains a provision making it unlawful to possess property intended for use in violating the provisions of that part or the internal revenue laws; hence the indictment alleging a violation of §§ 3116 and 3115 by such possession charges a crime. We agree and so hold. ”

“ On motion the District Court, relying on dictum in a court of appeals decision, [1] dismissed the indictment on the ground that § 3116 is 'preventative and remedial rather than criminal, and that it does not define a criminal offense.' The Government appealed directly to this Court under the Criminal Appeals Act, 18 U.S.C. § 3731, 18 U.S.C.A. § 3731. ”