J. D. Charles v. United States

On November 18, 1952, in the United States District Court for the District of Hawaii, appellant, J. D. Charles, also known as James D. Charles, was indicted for violating 26 U.S.C.A. § 2593 (a), 53 Stat. 281 , which provided; “It shall be unlawful for any person who is a transferee required to pay the transfer tax imposed by [ 26 U.S.C.A. § 2590 (a), 53 Stat. 279 ] to acquire or otherwise obtain any marihuana without having paid such tax; and proof that any person shall have had in his possession any marihuana and shall have failed, after reasonable notice and demand by the collector, to produce the order form required by [ 26 U.S.C.A. § 2591 , 53 Stat. 280 , 60 Stat. 40 ] to be retained by him, shall be presumptive evidence of guilt under [ 26 U.S.C.A. § 2593 (a), 53 Stat. 281 ] and of liability for the tax imposed by [ 26 U.S.C.A. § 2590 (a), 53 Stat. 279 ].”

The indictment alleged that on or about November 8, 1952, in the City and County of Honolulu, Territory of Hawaii, appellant, “being a person who, as a transferee, was required to pay the transfer tax imposed by [ 25 U.S.C.A. § 2590 (a), 53 Stat. 279 ], did knowingly, wilfully, unlawfully and feloniously acquire and obtain…