TREANOR, Circuit Judge.
This cause is an appeal from a judgment of the United States District Court based upon a finding that the defendant was guilty of violation of Section 1162a of Title 26 U. S.C.A. (Joint Resolution 373 approved June 18, 1934, 48 Stat. 1020). The alleged offense consisted of the disposal of sugar, a substance of the character used in the manufacture of distilled spirits, without having rendered a correct return in the form and manner required...
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