Judgment reversed and cause remanded.
Leslie C. Hardy, Phoenix, for appellant.
Fred O. Wilson, Atty. Gen., Phil J. Munch, Asst. Atty. Gen., for appellee.
Phelps, Justice. Udall, C. J., and Stanford, De Concini and La Prade, JJ., concur.
[71 Ariz. 364] This is an appeal by the defendant John H. Betts from a judgment entered upon a verdict of a jury finding him guilty of perjury. The charging part of the information against defendant reads as follows:
"In the name and by the authority of the State of Arizona John H. Betts is accused this 20th day of January, 1950, by the County Attorney of Maricopa County, State of Arizona, by this information, of the crime of Perjury By False Report Under Oath, a felony, committed as follows, to-wit:
"The said John H. Betts, on or about the 11th day of May, 1948, and before the filing of this information at and in the County of Maricopa, State of Arizona, by the president of a corporation, to-wit: Southwestern Mines, Inc., organized and doing business in this state, and as such president did, on or about the 10th day of May, 1948, subscribe and swear to the annual report of said corporation as required by Section 53-901 A.C.A. 1939, and did then and there wilfully, and feloniously make and deliver such report to the Arizona Corporation Commission, knowing the same to be false, in violation of Section 43-4206, A.C.A. 1939, contrary to the form, force and effect of the statue in such cases made and provided and against the peace and dignity of the State of Arizona."
Section 53-901 A.C.A. 1939 provides that: "Registration fee and report -- Contents. -- Every corporation organized or doing business [71 Ariz. 365] in this state, except religious and other corporations not for profit, shall, in June of each year, pay an annual registration fee of fifteen dollars ($ 15.00) to the corporation commission, in addition to any specific license or other tax imposed by law upon such corporation; and at the time file with the said corporation commission a report subscribed and sworn to by its president and secretary, showing its assets, liabilities and accumulations, the amount of its capital
stock paid up and issued, and a statement showing in detail all property both real and personal owned, leased or controlled by the corporation, and in what place or places the same is situated, and the value thereof."
Section 43-4206 under which defendant was prosecuted, reads: "False return or report under oath, perjury. -- Every person who, being required by law to make any return, statement or report, under oath, wilfully makes and delivers any such return, statement or report, purporting to be under oath, knowing the same to be false in any ...