United States v. One Graham Paige Sedan

GALS TON, District Judge.

Forfeiture is sought of an automobile under Revised Statutes § 3450 (26 USCA §§ 1181, 1182), on the ground that it was used for the deposit and concealment of twenty-five gallons of grain alcohol containing 90.90 per cent, of absolute alcohol by volume and fit for use for beverage purposes, the tax on which, imposed by section 900 of the Revenue Act of 1926 (26 USCA § 245), had not been paid. It is further alleged that the deposit and concealment were with the intent to defraud the United States government of such tax.

Concerning the facts there is no dispute. On…