UNITED STATES SUPREME COURT DECISIONS ON-LINE

1. Under the Revenue Act of February 24, 1919, c. 18, § 1006, 40 Stat. 1130, in order that a person may be liable criminally as a purchaser of narcotic drugs, it is not necessary that he be of the class who must register and pay special taxes. P. 260 U. S. 20.

2. The act, as so construed, is constitutional, within the revenue power. P. 260 U. S. 21.

Reversed.

Error to a judgment of the district court quashing an indictment upon demurrer.