MR. JUSTICE McREYNOLDS delivered the opinion of the Court.
This cause is here under the Criminal Appeals Act, March 2, 1907, c. 2564, 34 Stat. 1246 (U.S.C., Title 18, § 682) and § 238 Jud. Code (U.S.C., Title 28, § 345). It necessitates consideration of certain provisions of the Revenue Act of 1928, c. 852, 45 Stat. 791.
Section 52 of that Act commands corporations to make tax returns sworn to by designated officers. Section 146 (a) declares...
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