Witherick, 29 Minn. 156, 12 N. W. 448; State v. Simons, 30 Vt. 620; Miller v. State, 15 Fla. 585; Clark v. Clark, 51 N. J. Eq. 404, 26 Atl. 1012; Hood v. State, 44 Ala. 81. Perjury shall consist in willfully, knowingly, absolutely, and falsely swearing, either with or without laying the hand on the Holy Evangelist of Almighty God, or affirming, in a matter material to the issue or point in question, in some judicial proceeding, by a person to whom a lawful oath or affirmation is administered. Code Ga. 1882, § 4460. Every person who, having taken an oath that he will testify, declare, depose, or certify truly before any competent tribunal, officer, or person, in any of the cases in which such an oath may by law be administered, willfully, and contrary to such oath, states as truth any material matter which he knows to be false, is guilty of perjury. Pen. Code Cal. § 118. The wiliful giving, under oath, in a judicial proceeding or course of justice, of false testimony material to the issue or point of inquiry. 2 Bish. Crim. Law, § 1015 Perjury, at common law, is the “taking of a willful false oath by one who, being lawfully sworn by a competent court to depose the truth in any judicial proceeding, swears absolutely and falsely in a matter material to the point in issue, whether he believed or not.” Comm. v. Powell, 2 Metc. (Ky.) 10; Cothran v. State, 39 Miss. 541. It will be observed that, at common law, the crime of perjury can be committed only in the course of a suit or judicial proceeding. ‘But statutes have very generally extended both the definition and the punishment of this offense to willful false swearing in many different kinds of affidavits and depositions, such as those required to be made in tax returns, pension proceedings, transactions at the custom house, and various other administrative or non-judicial proceedings. A license or instrument granted by the officers of excise, (or customs,) certifying that the duties on certain goods have been paid, or secured, and permitting their removal from some specified place to another. Wharton. A written license or warrant, issued by a person in authority, empowering the grantee to do some act not forbidden by law, but not allowable without such authority.