Appeals from the District Court of the United States for the Eastern District of Oklahoma; Bower Broaddus, Judge.
Before PHILLIPS and HUXMAN, Circuit Judges, and SAVAGE, District Judge.
PHILLIPS, Circuit Judge, delivered the opinion of the court.
J. Marvin Farmer and W. E. Isbell*fn1 have appealed from a conviction on an indictment charging a violation of 26 U.S.C.A. Int. Rev. Code, § 3253.The indictment charged that the defendants, on or about August 9, 1941, in Bryan County, in the Eastern District of Oklahoma, willfully, unlawfully, and feloniously carried on the business of a retail liquor dealer without having paid the special tax therefor imposed by law. The proof adduced established that the defendants on August 7 and 9, 1941, carried on the business of a retail liquor dealer at the place charged in the indictment and that they had no retail liquor dealer's stamp. There was no proof that they had engaged in the retail liquor business prior to August 7, 1941, nor that they did not pay the special tax imposed therefor by the last day of August, 1941. The applicable statutes are found in Parts VII and VIII of chapter 27 of the Internal Revenue Code, 26 U.S.C.A. Int. Rev. Code, § 3250 et seq. and § 3260 et seq.
26 U.S.C.A. Int. Rev. Code, § 3271(a) provides that "No person shall be engaged in or carry on any trade or business mentioned in this chapter until he has paid a special tax therefor in the manner provided in this chapter."
26 U.S.C.A. Int. Rev. Code, § 3271(b) provides that
"All special taxes shall become due on the 1st day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for one year, and in the latter case it shall be reckoned proportionately, from the 1st day of the month in which the liability to a special tax commenced, to and including the 30th day of June following."
26 U.S.C.A. Int. Rev. Code, § 3271(c)(1) provides that "All special taxes imposed by law, * * * shall be paid by stamps denoting the tax."
26 U.S.C.A. Int. Rev. Code, § 3272(a) provides
"It shall be the duty of the special taxpayers to render their returns with remittances to the collector at such times within the calendar month in which the special tax liability commenced as shall enable him to receive such returns, * * * together with the remittances, not later than the last day of the month, * * * ."
26 U.S.C.A. Int. Rev. Code, § 3273(b) requires every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax, to place and keep conspicuously in his establishment or place of business all stamps denoting the payment of the special tax.
26 U.S.C.A. Int. Rev. Code, § 3253 provides that any retail liquor dealer who "willfully fails to pay the special tax as required by law" shall, for every such offense, be fined not less than $100 nor more than $5,000 and be imprisoned for not less than 30 days nor more than two years.
It will be noted that § 3271(a) provides that a person shall not engage in a trade or business making him liable to a special tax until he has paid the special tax in the manner provided in chapter 27, while § 3272(a) gives him until the last day of the month in which the ...