Donaldson v. United States

LEWIS, Circuit Judge.

Plaintiff in error was convicted on the second and third counts of an indictment. The second count charged him with violation of the first section of the Harrison Anti-Narcotie Act as amended (26 USCA §§ 211, 691-695, 704; Comp. St. § 6287g), in that he was a dealer in narcotic drugs and had failed to pay the *179special tax and register as such dealer with the Collector of Internal Revenue, as the section required. Construing this section we held in O’Neill v. United States, 19 F.(2d) 322, that it defined dealers as being those classed either as wholesale dealers or retail…