Winston Gilbert Watts v. The United States of America

Watts was found guilty under all ten counts of an indictment returned against him. Eight of the counts charged violations of § 5301(c) of the Internal Revenue Code, ( 26 U.S.C. § 5301 (c)) which provided: “No person who sells, or offers for sale, distilled spirits * * * shall (1) place in any liquor bottle any distilled spirits whatsoever other than those contained in such bottle at the time of stamping under the provisions of this chapter.” Section 5606 of the Revenue Code fixes fines or imprisonment, or both, as penalties for violation of this section. For the purpose of dealing with the contentions here it is unnecessary to describe the other two counts.

The Government’s proof adequately showed that distilled spirits had been added to certain liquor bottles by the defendant. But defendant asserts that the quoted section of the statute can be validly enforced only if it be shown that the distilled spirits so added had not themselves been taxed; that the section could be valid only if construed to be an enactment for protection of the revenue. It is asserted that the conviction under these counts cannot stand because of the failure to prove that the added spirits had not…