Yellow Mfg. Acceptance Corp. v. United States

GARRECHT, Circuit Judge.

i This case comes here on appeal from an order of forfeiture of one G. M. C. truck and trailer, property in controversy in a certain libel brought under the provisions of section 3450, Revised Statutes (26 U.S.C.A. § 1441), which reads as follows : “Whenever any goods or commodities for or in respect whereof any tax is or shall be imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of such goods or commodities are removed, or are deposited or concealed in any place, with intent to defraud the United States of such…