Hart

Lillie Hart appeals from a judgment of conviction, entered pursuant to a verdict of a jury, as a result of a trial upon an indictment charging her with perjury. The Federal perjury statute, 18 U.S.C.A. § 231 , under which the indictment was returned, reads in part as follows: “Whoever, having taken an oath before a competent tribunal, officer, or person, in any case in which a law of the United States authorizes an oath to be administered, that he will testify, declare, depose, or certify truly, or that any written testimony, declaration, deposition, or certificate by him subscribed, is true, shall willfully and contrary to such oath state or subscribe any material matter which he does not believe to be true is guilty of perjury, * *

The indictment recited, prefatory to each of the two counts in which it was drawn, that Lillie Hart appeared before one Kemp O. Hiatt, Special Agent for the Intelligence Unit, Bureau of Internal Revenue, a person authorized to administer oaths, and was sworn to testify truthfully with reference to her income for the year 1940 and prior *60 years; that said Lillie Hart did then'knowingly, willfully, unlawfully, feloniously, and contrary to such oath…