評論
打印
Capone is one of the richest men in the country.
卡彭是美國最富有的人之一
He should be paying 25% tax.
他應當交納25%的個人所得稅
Between 1925 and 1929,he pays nothing.
1925年到1929年間，他的納稅額為零
The defendant himself had no bank accounts,kept no book records of activities,bought no property in his own name.
被告沒有銀行賬戶，也沒有經(jīng)營活動的收支記錄，名下沒有任何不動產(chǎn)
He conducted all his financial dealings with currency.
他的所有活動都使用現(xiàn)金交易
To secure a conviction, Wilson needs to prove,Capone has an income on which he is paying no tax.
要給卡彭定罪，威爾遜必須證明卡彭有未納稅收入
He uncovers a ledger,confiscated from a business called Hawthorne Smoke Shop,thought to be a Capone front.
他找到了一本賬簿是從一間叫霍桑煙店的公司收繳來的，他認為這家店不過是卡彭的幌子
It's a detailed record of a gambling business,but no taxes have been paid on the income from this business.
賬簿里記錄的是博彩生意的詳細帳目，但這部分的生意收入并沒有上稅
If Wilson can establish a direct link with Capone,
若威爾遜能夠證明卡彭還經(jīng)營博彩生意
he may be able to nail the nation's most notorious criminal on tax evasion.
他也許就能將美國頭號犯罪頭目以逃稅罪名繩之于法
Wilson studies the ledger but can't connect it to Capone.
威爾遜仔細研究了賬目，但無法找到其與卡彭的聯(lián)系
Then, a breakthrough.The handwriting.
然后，找到了突破口，筆跡
A careful comparison of the handwriting in the ledger with specimens from various employees of Capone organization established that the handwriting belonged to the managers and the cashier of the Hawthorne Smoke Shop.
在將賬簿中的筆跡與卡彭一干雇員筆跡樣本仔細比較后，威爾遜證明了賬簿里的筆跡均來自霍桑煙店的經(jīng)理和收銀員
The handwriting proves Capone's connection to the business.It's the vital evidence.
筆跡證明了卡彭還經(jīng)營博彩生意，這項證據(jù)十分關(guān)鍵
On October 18, 1931,Al Capone is found guilty of tax evasion,and sentenced to 11 years in prison.
1931年10月18日，阿爾·卡彭逃稅罪名成立被判有期徒刑11年
Frank Wilson found out that he was not paying his taxes.
弗蘭克·威爾遜查出了他逃稅的證據(jù)
It's an odd thing,this man who had done all these other things,ordered the execution of lots of people,was responsible for the murder of people,and they get him on tax evasion.
這有點出乎所有人意料，這個人惡貫滿盈，被他一聲令下殺死的人不在少數(shù)，他策劃了這么多起謀殺案卻因逃稅罪名鋃鐺入獄
Tax is no small matter.
稅收并非無足輕重
Prohibition has been a disaster.
禁酒令招致了災難性的后果
It has massively increased the stranglehold of organized crime.
它使黑社會犯罪勢力大大增強
It's cost the government billions in lost tax revenue.
讓聯(lián)邦政府損失了幾十億稅收
Gangsters like Capone have become rich at America's expense,
像卡彭一樣的黑幫將自己的財富建立在整個美國的損失之上
but now more than ever,the government needs cash.
然而，政府此時卻陷入了有史以來最大的財政危機
The stock-market crash in 1929 has brought the economy to its knees.
1929年的股市大崩盤拉垮了整個美國經(jīng)濟
The government is broke.
聯(lián)邦政府破產(chǎn)
A levy on alcohol is a solution.
對酒類飲料征稅是出路之一
On December 5, 1933, Prohibition is abolished,killed by the need for cold, hard cash.
1933年12月5日，禁酒令被廢止，直接原因是政府空前的財政短缺
It's an extraordinary U-turn.
這種180度的政策大轉(zhuǎn)彎極為罕見
The only time in history an amendment to the Constitution is repealed.
這也是美國歷史上唯一一條被廢除的憲法修正案
The three decades of economic boom, fueled by oil, cars and the rapid growth of megacities are now over.
歷經(jīng)三十年，由石油、汽車和大城市快速發(fā)展拉動的美國經(jīng)濟大繁榮就此終結(jié)
The country has hard times ahead.
這個國家將迎來一段艱難時期
