McDowell v. United States

HUNT, Circuit Judge.

McDowell, doing business as McDowell Motor Company, owned an automobile which, in January, 1921, was lawfully in possession of one Stuper under a valid contract of conditional sale. Stuper used the automobile to transport whisky upon which the internal revenue tax had not been paid. Seizure followed, and McDowell intervened as a vendor who reserved title to the machine until final payment. The District Court ordered the automobile forfeited and sold. McDowell sued out writ of error.

The question argued was whether section 3450 of the Revised Statutes (Comp. St. § 6352) was…