Hudson County Board of Chosen Freeholders v. Jorge Morales, Township of Secaucus, Internal Revenue Service and Plaza National Bank

OPINION OF THE COURT

ADAMS, Circuit Judge.

This appeal is from a judgment by the district court rejecting the position of the Hudson County Board of Chosen Freeholders that a sum of money seized at the time of Jorge Morales’ arrest was forfeited to it, ordering instead that a substantial portion of the money be paid to the United States in satisfaction of a lien for federal income taxes owed by Morales, and directing that the remainder be returned to Morales.

I

Morales was arrested by the police of Secaucus, New Jersey, on February 1, 1974, and charged with violating New Jersey law by possessing…