Boyd v. Christy

An agent of the State Alcohol Tax Division seized an automobile of John H. Christy on the charge it was being-used in “transporting or storing” alcoholic beverages on which no state tax had been paid; and the Division Director notified him his car was confiscated, pursuant to the statute (T.C.A. sec. 57-622 et seq.).

Christy filed a petition before the Commissioner of Revenue, denying the car was being used as charged, and seeking its return. The petition was denied by the officer hearing the matter for the Commissioner. Christy filed a petition in the Circuit Court of Davidson County for the…