Utley

Appellant was .indicted in two counts. Count 1 charged that appellant had purchased, sold, dispensed and distributed approximately 200 grains of smoking opium which was not in, nor from, the original stamped package — a violation of § 2553(a) of the Internal Revenue Code, 1 ******26 U.S.C.A. Int.Rev.Code, § 2553(a). Count 2 charged that appellant had fraudulently received, concealed, bought and sold, and had facilitated the transportation and concealment of, approximately 200 grains of smoking opium, knowing the same to have been imported into the United States contrary law — a violation of § 2(c) of the Opium Act of 1909, as amended, 2 21 U.S.C.A. § 174 . Appellant was arraigned, pleaded not guilty, was tried, convicted and sentenced on both counts, and has appealed.

There are 38 assignments of error. Five of the assigned errors (assignments 1, 8, 9, 16 and 34) were not specified in appellant’s brief, as required by our Rule 20(e), nor were they argued in appellant’s brief or orally. Twelve others (assignments 5, 13, 14, 19, 26-33) were specified, but were not argued. These assigned errors are, therefore, deemed to have been waived.

Of the remaining assignments, nine…