Murray Humphreys late 1920s to the early 1930s, Humphreys, along with "Red" Barker, William "Three-Fingered Jack" White and William "Klondike" O'Donnell, was one of the mobsters who orchestrated the Outfit's takeover of a number of Chicago labor unions. Humphreys was later indicted for the December 1931 kidnapping of a union president, Robert G. Fitche, but escaped conviction. In 1933, with Capone behind bars for income tax evasion, the chief investigator for the State Attorney's office described Murray Humphreys as "'public enemy No. 1' and 'the czar of business rackets in Chicago.'" Later that same year, Humphreys was indicted for income tax evasion
Tax evasion quantity and product-description. When there is ad valorem import duty, the tax base can be reduced through underinvoicing. Misdeclaration of quantity is more relevant for products with specific duty. Production description is changed to match a H. S. Code commensurate with a lower rate of duty. Smuggling is importation or exportation of foreign products by illegal means. Smuggling is resorted to for total evasion of customs duties, as well as for the importation of contraband. A smuggler does not have to pay any customs duty since smuggled products are not routed through customs-tax compliant customs ports, and are therefore not