HICKS, Circuit Judge.
Appellant was tried, convicted, and sentenced upon three counts of an indictment, each charging him with a willful failure to make a report to the Commissioner of Internal Revenue of "brown sugar" alleged to have been sold by him. The statute, 26 U.S.C.A. § 1162a provides that "every person disposing of any substance of the character used in the manufacture of distilled spirits shall, when required by the Commissioner, render a correct return...
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