Appellant’s house was searched on the strength of a warrant issued to internal revenue agents and seized from therein fraudulent books, invoices and records.
Whether or not the search warrant was illegal and void for failure to particularly describe the things to be seized.
NO. While the place to be searched and the property to be seized under a search warrant must be particularly described in the warrant, yet the description is required to be specific only in so far as the conditions will ordinarily allow. By the nature of the goods to be seized, their description must be rather general, it is not required that a technical description be given, as this would mean that no warrant could issue.