Scott v. District of Columbia

CAYTON, Chief Judge.

The government charged that defendant Scott had engaged in the business of selling taxable personal property (alcoholic beverages) and had failed 'to file returns and pay taxes thereon, in violation of the District of Columbia Sales Tax Act. 1 Defendant was also charged with failure to obtain a certificate of registration as required by the Act. 2 He was tried without a jury and convicted.

New counsel came into the case and argued on his behalf a motion for new trial. Several reasons were urged on the trial judge for setting aside the conviction. In our view the most…