Case Name: HANSEN et al. v. UNITED STATES
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1928-02-01
Citations: 24 F.2d 104
Docket Number: No. 5005
Parties: HANSEN et al. v. UNITED STATES.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 24
Pages: 104–105

Head Matter:
HANSEN et al. v. UNITED STATES.
Circuit Court of Appeals, Fifth Circuit.
February 1, 1928.
Rehearing Denied February 27, 1928.
No. 5005.
W. K. Zewadski, Jr., and William Candler Pierce, both of Tampa, Fla., for plaintiffs in error.
William M. Gober, U. S. Atty., of Tampa, Fla., Francis L. Poor, Asst. U. S. Atty., of Jacksonville, Fla., and N. J. Morrisson, Sp. Asst. Atty. Gen., for the United States.
Before WALKER, BRYAN, and FOSTER, Circuit Judges.

Opinion:
PER CURIAM.
Plaintiffs in error were convicted as charged in an indictment which alleges a conspiracy to import intoxicating liquor into the United States without a permit from the Commissioner of Internal Revenue, "as required by the provisions of Schedule 87 of the Tariff Act of 1922." The permit is required by Schedule 8, § 1, of Tariff Act 1922 (19 USCA § 121, Schedule 8); there is no Schedule 87, and, because of this mistake in the indictment, it is insisted that the trial court should have directed a verdict of not guilty. The whole phrase ábove quoted is mere surplusage; it adds nothing to the crime alleged, is a mere conclusion of law, and its omission would have been immaterial. The other assignments of error are equally untenable.
The judgment is affirmed.