
    Submitted on briefs June 12,
    affirmed July 7,
    petition for rehearing denied July 25,
    petition for review denied September 6, 1972
    STATE OF OREGON, Respondent, v. JERRY LANE NORED, Appellant.
    
    498 P2d 839
    
      Carey & Gooding, La Grande, for appellant.
    Lee Johnson, Attorney General, John W. Osbnrn, Solicitor General, and Al J. Laue, Assistant Attorney General, Salem, for respondent.
    Before Schwab, Chief Judge, and Langtry and Foley, Judges.
   FOLEY, J.

Defendant was convicted by jury of concealing stolen property. He appeals, assigning as principal error the failure of the trial court to grant his motion for acquittal and for a directed verdict.

There was evidence that defendant paid a juvenile $15 to steal a tachometer from Leighton Auto Parts in La Grande for defendant and after the juvenile had purloined the tachometer he brought it to defendant’s vehicle. A few minutes later while defendant and the juvenile were driving into a service station in La Grande with the tachometer on the floor of defendant’s vehicle they were apprehended by police. Defendant was charged with receiving stolen property in one count and concealing in the other count. The jury found him not guilty of receiving'but guilty of concealing.

Defendant’s motions for acquittal and directed verdict were based on his claim that there was no proof of the value of the tachometer and no proof of the status of the owner of the stolen property, Leighton Auto Parts, i.e., whether a corporation, individual or partnership.

The value of the property stolen or concealed is not an element of the offense. Former ORS 165.045. The tachometer was property which could be stolen. State v. Hardesty, 8 Or App 249, 493 P2d 56, Sup Ct review denied (1972). Although there was evidence that the tachometer was stolen from the owner, Leigh-ton Auto Parts, a business in La Grande, no proof was introduced as to the status of Leighton Auto Parts. However, the purpose of the allegation of ownership in the offense of receiving and concealing is to identify the property which the defendant is charged with having received and concealed.

“* * * The transaction is identified, not only by a description of the stolen property, but also by the ownership * * * [which is part of the description].” State v. Robinson, 74 Or 481, 483, 145 P 1057 (1915).

This requirement of description of the property and ownership serves to protect the defendant from the possibility of being charged twice for the same offense.

We have examined the defendant’s other assignments of error and find nothing meriting discussion.

Affirmed. 
      
       ORS 165.045:
      “Any person who buys, receives, or conceals or attempts to conceal any stolen money or property, knowing or having good reason to believe that it was stolen, shall be punished upon conviction by imprisonment in the penitentiary for not more than five years, or by imprisonment in the county jail not less than three months nor more than one year, or by a fine of not less than $50 nor more than $500.”
     