60 F. 744 | U.S. Circuit Court for the District of Southern New York | 1894
This case comes before the court on a demurrer to an indictment found under section 9 Of the customs administrative act of June 10, 1890, in which tho accused is charged with making an entry of imported cheese by means of a. false, invoice and other papers described.
Two points have been presented for the determination of the court. The first- is •whether the loss of lawful duties on the merchandise is a necessary element of the crime created by section 9. In my opinion it is not. As I read the statute, the words, “by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof,” qualify only the previous words, “any wilful act or omission.” This being so, the crime created by section 9 can be committed by an entry of cheese, notwithstanding the
The next question presented is whether the indictment is double because it charges in a single count a false and fraudulent entry by means of a false and fraudulent affidavit, a false and fraudulent paper, and a false and fraudulent written statement. In my opinion, the point is not well taken. “When a statute makes two or more distinct acts connected with the same transaction indictable, each one of which may he considered as representing a stage in the same offense, those which are actually done in the course and progress of its commission may he coupled in one count.” Heard, Cr. Pl. p. 128. In this instance the making of the affidavit, the invoice, and the statement, were all acts connected with the same transaction, and represent a stage in the same transaction, viz. the entry .of the cheese described. In my opinion, the indictment is not double. There must he judgment for the United States upon the demurrer, with liberty to the defendant to plead.