Hansen v. United States

U.S. Court of Appeals for the Fifth Circuit
Hansen v. United States, 24 F.2d 104 (5th Cir. 1928)
1928 U.S. App. LEXIS 1976

Hansen v. United States

Opinion of the Court

PER CURIAM.

Plaintiffs in error were convicted as charged in an indictment which alleges a conspiracy to import intoxicating liquor into the United States without a permit from the Commissioner of Internal Revenue, “as required by the provisions of Schedule 87 of the Tariff Act of 1922.” The permit is required by Schedule 8, § 1, of Tariff Act 1922 (19 USCA § 121, Schedule 8); there is no Schedule 87, and, because of this mistake in the indictment, it is insisted that the trial court should have directed a verdict of not guilty. The whole phrase ábove quoted is mere surplusage; it adds nothing to the crime alleged, is a mere conclusion of law, and its omission would have been immaterial. The other assignments of error are equally untenable.

The judgment is affirmed.

Reference

Full Case Name
HANSEN v. UNITED STATES
Status
Published