United States v. 10 Bottles of Scotch Whisky

L. HAND, Circuit Judge.

In the first ease the United States filed a libel of information to forfeit chattels, seized at 1286 Bedford Avenue, Brooklyn, among which was an “ice cube Frigidaire.” At that place one, Collins, “possessed” and had “custody and control” of “distilled spirits, subject to the tax imposed thereon by section 900 of the Revenue Act of 1926 [26 USCA § 245], and beer containing more than one half of one per centum of alcohol.” These Collins possessed for the purpose of selling in fraud of the Internal Revenue Laws “and with design to avoid the payment of said taxes.” ' The…