225 F. 82 | W.D. Tenn. | 1915
The defendant was indicted under the act of Congress, approved December 17, 1914, known as the Harrison
The case is now before me upon a motion for a new trial. Several grounds are assigned, but I shall consider only those based upon the proposition that the second count charges no offense, and that none was proven. The others are overruled.
The second count charges the defendant with having violated the eighth section of the act, which is as follows:
“¡Sec*. 8. Tliat it shall be unlawful for any person not registered under the provisions of this act, and who has not paid the special tax provided for by this act, to have in Ms possession or under his control any of tlie aforesaid drugs: and such possession or control shall be presumptive evidence of a violation of this section, and also of a violation of the provisions of section one of this act.”
That “every person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes, or gives away opium or coca leaves or any compound, manufacture, salo, derivative, or preparation thereof, shall register with the collector of internal revenue of the district his name or style, placoot business, and place or places where such business is to be carried oil. * ' * At the time of such registry and on or before the first day of July, annually thereafter, every person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes, or gives away any of the aforesaid drugs, shall pay to the said collector a special tax at the rate of $1 per annum. * * It shall be unlawful for any person required to register under the terms of this act to produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away any of the aforesaid drugs without having registered and paid the special tax provided for in this section.”
The first clause of section 1 -declares who shall register and pay the special tax. They are those who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away the drugs mentioned. The second clause of section 1 declares it to be unlawful for any person required to register by the first clause of section.
The result is that the motion for a new trial will be allowed; and it is so ordered.