United States v. One 1938 Buick Sedan

FORD, District Judge.

This is a proceeding brought by the United States seeking a decree of forfeiture of an automobile seized by federal officers while it was being used as a convoy to a truck carrying sugar and yeast to be made use of in the'manufacture of illicit alcohol. Forfeiture is sought under the provisions of Section 3450 of the Revised Statutes of the United States, 26 U.S.C.A. § 1441.

Revised Statutes, Section 3450 reads in part as follows:

“(b) Forfeiture — (1) Goods. Whenever any goods or commodities for or in respect whereof any tax is imposed, or any materials, utensils, or…