Capone is one of the richest men in the country.

卡彭是美国最富有的人之一

He should be paying 25% tax.

他应当交纳25%的个人所得税

Between 1925 and 1929,he pays nothing.

1925年到1929年间，他的纳税额为零

The defendant himself had no bank accounts,kept no book records of activities,bought no property in his own name.

被告没有银行账户，也没有经营活动的收支记录，名下没有任何不动产

He conducted all his financial dealings with currency.

他的所有活动都使用现金交易

To secure a conviction, Wilson needs to prove,Capone has an income on which he is paying no tax.

要给卡彭定罪，威尔逊必须证明卡彭有未纳税收入

He uncovers a ledger,confiscated from a business called Hawthorne Smoke Shop,thought to be a Capone front.

他找到了一本账簿是从一间叫霍桑烟店的公司收缴来的，他认为这家店不过是卡彭的幌子

It's a detailed record of a gambling business,but no taxes have been paid on the income from this business.

账簿里记录的是博彩生意的详细帐目，但这部分的生意收入并没有上税

If Wilson can establish a direct link with Capone,

若威尔逊能够证明卡彭还经营博彩生意

he may be able to nail the nation's most notorious criminal on tax evasion.

他也许就能将美国头号犯罪头目以逃税罪名绳之于法

Wilson studies the ledger but can't connect it to Capone.

威尔逊仔细研究了账目，但无法找到其与卡彭的联系

Then, a breakthrough.The handwriting.

然后，找到了突破口，笔迹

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.

在将账簿中的笔迹与卡彭一干雇员笔迹样本仔细比较后，威尔逊证明了账簿里的笔迹均来自霍桑烟店的经理和收银员

The handwriting proves Capone's connection to the business.It's the vital evidence.

笔迹证明了卡彭还经营博彩生意，这项证据十分关键

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，阿尔·卡彭逃税罪名成立被判有期徒刑11年

Frank Wilson found out that he was not paying his taxes.

弗兰克·威尔逊查出了他逃税的证据

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.

这有点出乎所有人意料，这个人恶贯满盈，被他一声令下杀死的人不在少数，他策划了这么多起谋杀案却因逃税罪名锒铛入狱

Tax is no small matter.

税收并非无足轻重

Prohibition has been a disaster.

禁酒令招致了灾难性的后果

It has massively increased the stranglehold of organized crime.

它使黑社会犯罪势力大大增强

It's cost the government billions in lost tax revenue.

让联邦政府损失了几十亿税收

Gangsters like Capone have become rich at America's expense,

像卡彭一样的黑帮将自己的财富建立在整个美国的损失之上

but now more than ever,the government needs cash.

然而，政府此时却陷入了有史以来最大的财政危机

The stock-market crash in 1929 has brought the economy to its knees.

1929年的股市大崩盘拉垮了整个美国经济

The government is broke.

联邦政府破产

A levy on alcohol is a solution.

对酒类饮料征税是出路之一

On December 5, 1933, Prohibition is abolished,killed by the need for cold, hard cash.

1933年12月5日，禁酒令被废止，直接原因是政府空前的财政短缺

It's an extraordinary U-turn.

这种180度的政策大转弯极为罕见

The only time in history an amendment to the Constitution is repealed.

这也是美国历史上唯一一条被废除的宪法修正案

The three decades of economic boom, fueled by oil, cars and the rapid growth of megacities are now over.

历经三十年，由石油、汽车和大城市快速发展拉动的美国经济大繁荣就此终结

The country has hard times ahead.

这个国家将迎来一段艰难时期