United States v. One Studebaker Seven-Passenger Sedan

RUDKIN, Circuit Judge.

This was a proceeding under section 3450 of the Revised Statutes (Comp. St. § 6352) to forfeit an automobile used in the removal of a commodity upon which an internal revenue tax was imposed, with intent to defraud the United States of such tax. A demurrer to the libel for want of sufficient facts was sustained, and, the libelant refusing to amend or plead further, an order of dismissal was entered. The order of dismissal has been brought, here by writ of error for review.

It appeared on the face of the libel that the seizure was made by police officers of the city of…