C. I. T. Corp. v. United States

WILBUR, Circuit Judge.

This is an appeal from an order directing the forfeiture and sale of a Graham truck upon a libel of information filed by the government under the provisions of section 3453, Rev. St. (26 USCA § 1185). Said libel is based on the ground that the truck was found within a yard, or inclosure, wherein intoxicating liquors were being manufactured with the intent of avoiding payment of tax thereon. Appellant claims that inasmuch as the liquor was being manufactured with the intent of violating the National Prohibition Act it could not be said to have been the intent of the…