Gentlemen of the jury, it is my duty to make the final argument of the government in this case. I wish, first of all, to impress upon you the sincerity of the motives in this trial.

You have heard the counsel for the defense state that the government was trying to "con" a verdict of guilty from you gentlemen. Also you have heard him characterize this as a frivolous prosecution.

Gentlemen, the United States Government has no more important laws to enforce than the revenue laws. Thousands upon thousands of persons go to work daily, and all of them who earn more than $1,500 a year must pay income tax.

If the time ever comes when it has to go out and force the' collection of taxes, the Army and Navy will disband, courts will be swept aside, civilization will revert to the jungle days when every man was for himself....

Who is this man who has become such a glamorous figure? Is he the little boy from the Second Reader who has found the pot of gold at the end of the rainbow that he can spend money so lavishly? He has been called Robin Hood by his counsel. Robin Hood took from the strong to feed the weak.
Did this Robin Hood buy $8000 worth of belt buckles for the unemployed? Was his $6000 meat bill in a weeks for the hungry? Did he buy $27 shirts for shivering men who sleep under Wacker Drive?...

Let us look at his background. We see him first a bartender at Coney Island. Next he appears at Colosimo’s and later, through the testimony of Hickory Slim the Dice Man, he is betting on the races on 22nd street, with Johnny Torrio.

In 1924 he has risen in affluence and power. He has a $5500 car and has a prosperous gambling establishment in Cicero, the profits of which were $300,000 for that year...

If you say he had an interest of 8 ¾ %, per cent, as Mr. Fink contends, then his income that year was $24,000.

In 1925 the Reverend Mr. Hoover, that sincere man, a minister of the gospel, and other members of a civic organization, formed a raiding party and visited this place on Derby Day. Mr. Ahern said the raiding pastor would better be tending to his own business, but that raid, gentlemen, sprang from the highest motives of citizenship. It was here that the defendant disclosed his true identity in flesh and blood. It was a natural impulse to protect property, the source of his income. "I own this place he said"....

Let us see how the halo of mystery and romance fits upon the brow of this defendant. Does he ever appear in a reputable business? Did he keep any records, such as an honest citizen keeps? Was there a single instance of contact with reputable business except when he purchased his Florida home?

Was Capone the little boy out of the second reader who found the pot of gold at the end of the rainbow? If he was not, how did he get the money he spent so lavishly on $12,500 automobiles, $40,000 homes, $27 shirts and $275 diamond-studded belt buckles by the score?....

The United States Attorney was never more sincere or more determined in the five years that he has been in office than he is in this case in which the facts cry out a violation of the law. Can you imagine the federal court considering a case which was the result of clamor? This case has been presented with high purpose and honesty in every step. We have taken great care to get truthful witnesses. It was not a simple case for us. There is no use denying the great public interest in the case, but we do not ask you to consider that. Treat this defendant as John Brown. Be fair and impartial to the defendant and to the government and do your duty.

As experienced men, look at the whole fabric of the case. You will find in it the design of guilt. Counsel for the defense say this is a case that future generations will remember. I agree with this. They will remember it because it will establish whether a man can so conduct his affairs that he is above the government and above the law. That is what your verdict will write in this case.


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