United States v. Buzzo
United States v. Buzzo
Opinion of the Court
delivered the opinion of the court.
As in this case the intent is the essence of the crime,
It is proper to observe that in the case of United States v. Isham,
Case dismissed.
1 Bishop’s Criminal Procedure, \ 280, or 2d edition, 523; People v. Lehman, 2 Barbour, 218, 219.
Bacon’s Abridgment, title “Verdict” (M.); Tidd’s Practice, 922, 9th ed.; Holland v. Fisher, Orlando Bridgman, 187, 188.
17 Wallace, 496. [The case had not been decided when the present one was argued. — Hep.]
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- 1. When, on a view of the record, it appears that from some fatal defect in the proceedings, no judgment can be entered against the defendant in the court below, on a suit there pending, this court will decline to answer a question certified to it on division of opinion between the judges of the Circuit Court, upon a contrary assumption. 2. On an information under the ninth section Of the Internal Revenue Act of July 13th, 1866, which enacts that any person who shall issue any instrument; &c., for the payment of money, without the same being duly stamped, “ with intent to evade the provisions of this act, shall forfeit anti pay,’.’ &c., an intent to evade is of the essence of the offence, and no judgment can be entered on a special verdict which, finding other things, does not find such intent.