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UNITED STATES v. BALTIMORE POST CO.

2 F.2d 761 (1924)

UNITED STATES v. BALTIMORE POST CO.

District Court, D. Maryland.

December 16, 1924.

Attorney(s) appearing for the Case

Amos W. W. Woodcock, U. S. Atty., of Baltimore, Md., and Sewall Key and Harold Allen, Sp. Asst. Attys. Gen., for the United States.

Haman, Cook, Chesnut & Markell, of Baltimore, Md., and Newton D. Baker, of Cleveland, Ohio, for defendant.

SOPER, District Judge.

The Baltimore Post Company is indicted for violation of Revised Statutes, § 3167 (Comp. St. § 5887), as re-enacted by section 1018 of the Revenue Act of June 2, 1924 (43 Stat. 253 and 254).

The indictment is in five similar counts. The first count charges that on March 15, 1924, the income return of one J. Cookman Boyd was made to the collector of internal revenue at Baltimore, showing, among other

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