SIMPSON, Circuit Judge:
Walker was convicted below, after a jury trial, under a two-count indictment. The first count charged Walker with receiving, concealing and facilitating transportation and concealment of marijuana in violation of Title 21, U.S.C., Section 176a. The second count was brought under Title 26 U.S.C., Section 4755(a) (1). It charged that Walker imported marijuana without having registered or paid the tax required by Title 26, U.S.C., Sections 4751...
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