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UNITED STATES V. JOHNSTON, 268 U. S. 220 (1925)

U.S. Supreme Court

United States v. Johnston, 268 U.S. 220 (1925)

United States v. Johnston

No. 111

Argued April 30, 1925

Decided, May 11, 1925

268 U.S. 220


1. Under the provision of the "Revenue Act of 1918," taxing admission fees (Feb. 24, 1919, c. 18, § 800, 802, 40 Stat. 1057, 1120), a person who has collected such fees at a pubic exhibition and is required to pay the tax to the United States is a debtor, and not a bailee, so that failure to pay the tax is not indictable as an embezzlement of money of the United States within § 47 Criminal Code. P. 268 U. S. 226.

2. A person who collects admission fees to boxing matches is liable to punishment under § 1308b of the above Revenue Act for failure to pay the taxes to the United States if he really acts on his own behalf in giving the exhibitions, collecting the fees and undertaking to pay taxes, even though, to comply with a state law, the exhibitions are given nominally by a corporate licensee of which he is technically but the agent. P 268 U. S. 227.

290 F. 120 reversed.

Certiorari to a judgment of the circuit court of appeals which reversed a sentence of the district court in a criminal prosecution for failure to pay over admission fees taxes and for embezzlement.

Page 268 U. S. 226

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