“ The first count alleged that defendants from October 1, 1934, to the date of the indictment, October 30, 1935, unlawfully conspired to possess, and caused to be possessed, stills and apparatus for the production of distilled spirits without having the same registered with the Collector of Internal Revenue as required by law. The government concedes that under the applicable law the charge should have been that there was failure to register the stills with the District Supervisor of the Alcohol Tax Unit in the Bureau of Internal Revenue. The first count failed to state an offense. ”

“ Act of March 3, 1933, c. 212, § 16, 47 Stat. 1518 (5 U.S.C.A. §§ 124-130, 131a, 132; 31 U.S.C.A. § 583 (23) ; Executive Order No. 6639, March 10, 1934, 5 U.S.C. § 132 note (5 U.S.C.A. § 132 note) ; Treasury Decision No. ”