Henry Bush v. United States

PICKETT, Circuit Judge.

Henry Bush, herein referred to as defendant, was indicted, convicted and sentenced for violation of 26 U.S.C.A. § 3253, which prohibits the carrying on of the business of a retail liquor dealer without paying the special tax required by 26 U.S.C.A. § 3250. The first count ,of the indictment charges that on the ,27th day of September, 1953, at Roswell, New Mexico, the defendant “did sell two one-half pints of whiskey to Lamar V. Whitworth, and at the time of said sale defendant had wilfully failed to pay the special tax as required by law to be paid by a person carrying…