BUFFINGTON, Circuit Judge.
The facts of the case are that Wampler, the appellant, was a resident of the District of Columbia. He prepared his income tax return and deposited it in the United States mail in Washington, addressed to the internal revenue collector at Baltimore, Md., of which revenue collection district the District of Columbia was made a part by proclamation of the President in 1883. Thereafter, Wampler was arrested in the District of Columbia for making...
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