66 Iowa 94 | Iowa | 1885
The indictment is as follows: “ The grand jury of the county of Madison, in the state of Iowa, being legally impaneled, sworn and charged, in the name and by the authority of the state of Iowa, accuse John Cunningham of the crime of perjury, committed as follows: The said John Cunningham, being then and there a resident of Crawford township, Madison county, Iowa, on the twenty-fourth day of March, A. D. 1881, in the county of .Madison aforesaid, in a proceeding in regard to a matter in and respecting which an oath is by law required, to-wit: In the matter of the assessment for taxation of the personal property of him, the said John Onnnighain, was then and there legally and duly sworn by, and took his corporeal oath before, one "Win. H. Kirby, who was then and there the legally elected and qualified assessor of Crawford township, Madison county, Iowa, and who was then and there authorized and required by law to assess for taxation the personal property of the said John Cunningham for the year A. D. 1881, and who was then and there as such assessor legally authorized and empowered by law, and by virtue of his said office of assessor, to administer an oath in the matter and proceeding aforesaid to the said John Cunningham; and the said John Cunningham, being duly and legally sworn as aforesaid by the said Wm. II. Kirby, then and there assessor as aforesaid, to speak the truth touching the matter aforesaid, willfully, corruptly, knowingly and feloniously did then and there falsely swear, in substance and effect, as follows: That is to say, that he, said John Cun
The grounds of demurrer principally urged in argument by counsel for defendant are: (1) That it is not averred in the indictment that the oath was administered by said Kirby in the township in which he was assessor; and (2) that it is not averred that the property which defendant is charged with having concealed from the assessor was assessable in the township of his residence; nor that it was assessable by the assessor of that township.
Affiemeu.