BOREMAN, Circuit Judge.
The appellant, Oliver W. Arnold, was tried by the District Court without a jury and convicted of violating section 7262 of the Internal Revenue Code of 1954. That section makes it a misdemeanor for a person to do "any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax." The special tax for which Arnold was held to be liable and to have failed to pay was the occupational tax of $50 per year...
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