White

This is a writ of error to review conviction of White, defendant below, upon five counts of an indictment charging, violation of section 30 of the Penal Code (Comp. St. § 10194), which provides that whosoever knowingly and with intent to- defraud the United States, shall have in his possession any false, altered, forged, or counterfeited power of attorney, order, or other writing for the purpose of enabling another to obtain from the United States or from any officer or agent thereof, any sum of money, shall be fined or imprisoned, or both.

The first count charged that White, in January, 1922, knowingly and with intent to defraud the United States, had in his possession a false and forged power of attorney for the purpose of enabling one R. H. Higgins to obtain from the United States and the collector of internal revenue for the district of Washington a sum of money, the amount of a claim then pending or subsequently presented for the refund of an income tax paid for 1919 to the United States through the collector of internal revenue by one Inosuke Chikashige. The power of attorney purports to have been made by one I. Chikashige, and to have been acknowledged on January 3, 1922,…