Legal Opinion

State v. Powell

Texas Supreme Court

Decided December 15, 1866PublishedCited by 9 opinions

Appeal from Johnson. The case was tried before Hon. E. W. Scott, one of the district judges. The indictment reads as follows: “That W. L. Powell, agent for Ann Powell, late of the county and State aforesaid, on the 23d day of May, 1863, with force and arms, in the county and State aforesaid, did then and there, willfully, deliberately, and wickedly contriving to cheat and defraud the State of Texas out of a portion of her revenue, and to avoid paying his just proportion of…

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Appeal from Johnson. The case was tried before Hon. E. W. Scott, one of the district judges. The indictment reads as follows: “That W. L. Powell, agent for Ann Powell, late of the county and State aforesaid, on the 23d day of May, 1863, with force and arms, in the county and State aforesaid, did then and there, willfully, deliberately, and wickedly contriving to cheat and defraud the State of Texas out of a portion of her revenue, and to avoid paying his just proportion of taxes levied upon personal property and real estate in said county and State, before one J. E. McKinsey, an assessor and…

1Opinion of the CourtSmith, J.

—The appellee, Powell, was indicted for the offense of perjury, in making oath before the assessor and collector of Johnson county to the value of the list of taxable property rendered by him on that date, 23d May, 1863. On his motion the indictment was quashed for insufficiency, and the State has brought the cause here by appeal; and it is contended that the indictment was sufficient, and was wrongfully quashed.

It appears to be a well-settled principle that, in respect to the statement of the-accused upon which the perjury is *630assigned, it must "be averred positively that the accused had…

2Cases cited4 opinions

  1. Bush v. Republic of TexasTexas Supreme Court · 1846
  2. People v. CollierMichigan Supreme Court · 1848
  3. State v. LindenburgTexas Supreme Court · 1854
  4. State v. MorseSupreme Court of Iowa · 1848

3Cited by9 opinions

  1. People v. CohenCalifornia Supreme Court · 1897
  2. State v. WebbTexas Supreme Court · 1874
  3. Allen v. StateTexas Supreme Court · 1874
  4. Hart v. StateCourt of Criminal Appeals of Texas · 1914
  5. Gabrielsky v. StateCourt of Appeals of Texas · 1883

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