United States v. Lamson

BROWN, District Judge.

This is a motion to quash an indictment under section 5392, Rev.'St. (U. S. Comp. St. 1901, p. 3653), for perjury in making false returns under the oleomargarine law.

By Act of May 9, 1902, c. 784, § 6, 32 Stat. 197 (U. S. Comp. St. Supp. 1907, p. 641), it is provided;

“Sec. 6. That wholesale dealers in oleomargarine, process, renovated, or adulterated butter shall keep such books and render such returns in relation thereto as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require; and such books shall be open…