Hansen v. United States

24 F.2d 104, 1928 U.S. App. LEXIS 1976

• Court: Court of Appeals for the Fifth Circuit
• Decided: February 1, 1928
• Docket: No. 5005
• Status: Published

Opinion

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.