US SUPREME COURT DECISIONS

Section 3116 of the Internal Revenue Code makes it "unlawful" to possess any property intended for use in violating the provisions of "this part" or the internal revenue laws, and provides for the seizure and forfeiture of such property. Section 3115 of the same "part" makes punishable by fine or imprisonment or both a violation of "any of the provisions of this part" for which no "special penalty" is provided.

Held: read together, §§ 3115 and 3116 make it a criminal offense to possess property intended for use in producing liquor without the payment of taxes thereon in violation of the Code. Pp. 347 U. S. 381-386.

(a) A different result is not required by the facts that § 3115 is applicable only where no "special penalty" is provided for the offense, and § 3116 provides for the seizure and forfeiture of such property. P. 347 U. S. 385.

(b) Nor is a different result required by the fact that § 3116 is captioned "Forfeitures and seizures." Pp. 347 U. S. 385-386.

Reversed.