State v. Perry

In this ease the State appeals from the judgment of the District Court, sustaining exceptions to the indictment and dismissing the case.

The indictment charges the defendant with perjury in" returning an inventory of his property, for assessment of the taxes due thereon for the year 1874, alleging that he made oath to the inventory, and did then and there falsely, deliberately, knowingly, ahd feloniously swear and depose that it was a full and complete valuation and inventory of his property, on the first day of January, 1874.

The indictment negatives the truth of the statement without averring…