75 F.2d 824 | 5th Cir. | 1935
Appellants were convicted .on the first count of an indictment which charged them with having in their possession forged and counterfeit internal revenue stamps similar to the genuine stamps required by law to be placed upon containers of distilled spirits, “with- intent to defraud.” They were also convicted on several other counts of a similar nature, but the sentence was a general one and was such as lawfully could have been imposed on the first count. The only contention we need to consider is that the first count was fatally defective because it failed to allege ah intent to defraud the United States or any named individual.
As regards- intent, the indictment is in the language of the statute, 26 USCA § 273, under which it. was drawn. That statute, like those designed to punish offenses against the currency, 18 USCA §§ 262, 265, 267, 270, 271, 272, uses the comprehensive term “with intent to defraud” for the very purpose of making it immaterial whether
The judgment is affirmed.