Commercial Credit Corporation v. United States

(after stating the facts as above). The libel was brought under section 3450 of the Revised Statutes (Comp. St. § 6352), which provides:

“Whenever any goods * * * in respect whereof any tax is or shall be imposed, * * * are removed, or are deposited or concealed in any place, with intent to defraud the United States of such tax, * * * every * * * conveyance * * * used in the removal or for the deposit or concealment thereof, respectively, shall be forfeited.”

We must take it as established that the alcohol found in the automobile, whether legally or illegally made, was subject to the basic…