Court Opinion

ID: 9449945
Source: CourtListenerOpinion
Date Created: 2023-08-04 16:28:36.919174+00
Date Added: 2024-06-11T17:32:03.732975
License: Public Domain

ON PETITION FOR REHEARING
PER CURIAM.
It is ordered that the petition for rehearing in the above entitled and num*384bered cause be, and the same is, hereby-denied.
The proof was abundant that the marihuana in question was brought into the United States by appellant without first having paid the special tax due under 26 U.S.C.A. § 4751, and without having registered as is required by 26 U.S.C.A. § 4753. Thus proof of a bypassing of customs, as was required in the diamond smuggling case of Keck v. United States, 1899, 172 U.S. 434, 19 S.Ct. 254, 43 L.Ed. 505, was not a prerequisite to conviction. The other conditions asserted are likewise without merit.