Convicted upon his plea of nolo con-tendere under the first count of an indictment charging violation of 26 U.S.C. § 145(b), Steiner, defendant-appellant, was fined 1 $10,000 and sentenced to the custody of the Attorney General for eighteen months; but that judgment entered June 1, 1954 contained this order of probation. Rule 32(b), Fed.Rules Criminal Procedure, 18 U.S.C.:
“It is Further Adjudged that prison terms be suspended and defendant placed on probation for period of two years from this date, on condition that defendant make every effort to pay tax liability to the United States. (Italics ours.)”
That was a final and appealable judgment. Korematsu v. United States, 1943,
Almost two years after he has been under the order placing him on probation, Steiner challenges the italicized condition, embodied in it, and already quoted. “Probation or suspension of sentence comes as an act of grace to one convicted of a crime * * *.” Escoe v. Zerbst, 1935,
“The Court: One of the conditions under which I am placing you on probation is that you make every reasonable effort and every honest effort to satisfy your tax liability with the government. It won’t be up to the Internal Revenue Department to determine whether you are making that effort; it will be up to this court. It will be that you have to satisfy this court to make every reasonable effort—
“A. I think I can do that. I will try.
“Q. (Continuing) — to discharge this liability.
“The Clerk: Fine of $10,000; the defendant committed to 1 custody of the Attorney General for eighteen months, and sentence be suspended and the defendant placed on probation for a period of two years, conditioned that the defendant make every effort to pay the tax liability to the U. S. Government.
“The Court: And that the court shall be the judge of whether this effort, your utmost effort—
“A. I think that’s fair, your hon- or.”
Even if Steiner’s belated attempt at eradicating the condition, “that he make every effort to pay tax liability,” is before us, by indirection at least, we refrain from disturbing the judicial discretion ordering it, and exercised under 18 U.S.C. § 3651, providing for granting probation:
“When * * * the ends of justice and the best interest of the public as well as the defendant will be served thereby * * * upon such terms and conditions as the court deems best.”
Judicial discretion is the fabric from which probation is cut and tailored. See e. g. Berra v. United States, 8 Cir., 1955,
But
effort
to pay is what was required of Steiner. After reading the record made during the probation revocation hearings we are satisfied that the district judge’s discretion was again unabused. Burns v. United States, 1932,
The order appealed revoking probation is affirmed.
Affirmed.
Notes
. It was also ordered that the $5000 deposited by defendant as bail “be applied as part payment of fine, and that execution of sentence be stayed as to the bal-anee of the fine for six months.”
. See e. g. T. R. 106 when at the continued hearing, May 31, 1956, after stating some other matters, Mr. Steiner said to the district judge: “ * * * As you know, when I appeared here before you the last time, I was not represented by counsel; and as a result —
“The Court: But you had every opportunity to appear by counsel. No one prevented you—
“The Defendant: No, no, I am not using that as an excuse.”
