United States v. O'Dea Finance Co.

STONE, Circuit Judge.

This is an appeal by the United States from a judgment whereby the district court allowed a mitigation of forfeiture of an automobile which had been seized while being used in the conveyance of untaxed liquor.

The facts are stipulated and those essential to a determination of this appeal may be stated as follows. Ben Johnson and Beatrice Johnson purchased the car at Des Moines, Iowa, on July 6, 1938, making a small payment down and securing the balance by a note and a conditional bill of sale. Upon the same day this note and bill of sale were sold by the automobile dealer…