To constitute perjury, it is essential that the oath was administered in the manner prescribed by law, and by some person duly authorized to administer the same, in the matter wherein it was taken. The false statement must bo material to the issue in the case in which it was made, and it must be willfully made. U. S. v. Stanley, 6 Mc-Lean, 409. Perjury cannot be committed unless the person taking the oath not only swears to what is false, or what he does not believe to be true, but does so willfully. U. S. v. Dennee,
The first count in the indictment under consideration does not aver with distinctness before ¿what tribunal, officer, or person the oath was made, or by whom it was administered; and it fails to aver that the matter subscribed and stated by the defendant was so subscribed and stated by him willfully, and contrary to such oath. And the second
