OPINION
JAMES M. CARTER, Circuit Judge.
Appellant was convicted in a trial without a jury, on three counts of an indictment. Count 1 charged a failure to pay the transfer tax on 208.4 grams of marihuana in violation of 26 U.S.C. Section 4741 and 4771; Count 2 charged receiving, concealing and facilitating the transportation and concealment of 2.6 grams of heroin; and Count 3 was a similar charge as to 11.3 grams of smoking opium. The latter two counts charged...
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