“ It is true that the offense of extortion by threats to accuse a person of a violation of any part of the internal revenue law is made a crime by virtue of the Federal statute. If there were no statute in regard to the sale of cigars other than in new boxes, as provided for in § 3392 of the Revised Statutes (U.S.C.omp. Stat. 1901, p. 2219) , a threat to accuse a person of doing such an act would not be a threat to accuse him of any crime, and hence would not be punishable. ”

“ The foundation of the claim of counsel for the state is the statement that the defendant was not tried for or convicted of an offense under the Federal statute, but the indictment simply alleged that he extorted money by threatening to accuse Greenwald of an offense under the Federal statute. ”

“ The New York court of appeals placed the same construction on that section, in a very well reasoned opinion prepared by Andrews, Ch. J., in the case of People v. Welch, 141 N. Y. 266-277, 24 L. R. A. 117, 36 N. E. 328. ”