State v. Billups

The appellee, Billups, was indicted in the circuit court of Humphreys county for the crime of conspiring to defraud the state of certain gasoline excise taxes due it. The alleged fraud grew out of a shipment of a ear of gasoline from some point 'in Louisiana to appellee in this state on the 3d day of July, 1935, the car being “PTX — 4080.” Appellee pleaded immunity from prosecution under the immunity provision of section 26 of the Bill of Rights and section 5340, Code 1930. By agreement a jury was waived, and the court, sitting both as judge and jury, tried the issue, sustained the plea of…