United States v. Buzzo
Supreme Court of the United States
On certificate of division of opinion between the judges of the Circuit Court for the Eastern District of Michigan; the case being thus: An Interna] Revenue Act* of 1866 enacts “That any person who shall make . or issue any instrument, document, or paper-, of any kind or description whatsoever, .... for the payment of money, without the same being duly stamped, .... with intent to evade the provisions of this act, shall for every such offence forfeit the sum of $50,” &c.
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On certificate of division of opinion between the judges of the Circuit Court for the Eastern District of Michigan; the case being thus: An Interna] Revenue Act* of 1866 enacts “That any person who shall make . or issue any instrument, document, or paper-, of any kind or description whatsoever, .... for the payment of money, without the same being duly stamped, .... with intent to evade the provisions of this act, shall for every such offence forfeit the sum of $50,” &c. Under this,act an information was filed against one Buzzo, charging him1, as clerk of the Calumet Mining Company, with…
1Opinion of the CourtJustice Bbadxey
As in this case the intent is the essence of the crime,§ and is not found, no judgment can be entered on the verdict, *129whether, the facts disclosed therein required a stamp to be-affixed to the draft or not. To decide the question proposed, therefore, would avail nothing. An imperfect verdict, or one on which no judgment can be rendered, must be set aside, and a venire de novo awarded.* The case must therefore be dismissed.
It is proper to observe that in the case of United States v. Isham,† recently decided by this court, we held that no stamp is required on drafts of the kind above described,…
2Cited by1 opinion
- United States v. BuzzoSupreme Court of the United States · 1873