Arnold

The appellant was convicted upon the third count of an indictment charging him with willfully and knowingly failing to make return of income as provided by law for the calendar year 1930. The indictment recites the requirement of the statute that the return be made on or before the 15th day of March, 1931, and alleges that between the close of the calendar year of 1930 and the 15th day of March, 1931, the defendant willfully failed to make the return, and that on the 15th of March, 1931, he willfully failed and refused to make the return required by law. The indictment was returned on the 30th day of March, 1934. The defendant pled not guilty, and the case went to trial.

At the close of the evidence the defendant moved for a directed verdict of not guilty upon count 3, on the ground that the statute of limitations had run against the prosecution on that count, stating that: “The indictment shows that it was returned April, 1934 [March 30, 1934], whereas the time of filing this return was the 15th day of March, 1931, and the three year limitation would be the 15th of March, 1934.” This motion was denied, and the request by the defendant that the jury be instructed to return a…