The respondent had been convicted and punished in a criminal prosecution for dealing in intoxicating liquors. In a civil action for the collection of taxes imposed as a penalty for non-payment of taxes due because of those particular sales, held, the prior conviction of the defendant constituted a bar to this civil suit for a penalty as double jeopardy even under sec. 5 of the Willis Campbell Act. United States v. LaFranca, U. S. Sup. Ct. Feb. 24, 1931; Adv. Op. No. 74.