Legal Opinion
United States v. One Bay Horse
District Court, N.D. Georgia
Decided February 5, 1921PublishedCited by 8 opinions
Libel for Forfeiture. Suit by the United States against one bay horse and other property.
1Opinion of the Court
SIBLEY, District Judge.
A horse, a wagon, a set of harness, and a rifle are libeled, to be forfeited because used in 1918 for the removal and deposit of a still and other distilling apparatus, proper and intended to be used for the making of distilled liquors on which a tax was imposed, with intent to defraud the United States of the tax. The contention of the claimant is that R« S. § 3450 (Comp. St. § 6352), under which the libel proceeds, does not authorize the forfeiture. The material part of the section is:
“Whenever any goods or commodities for or in respect whereof any tax is or shall be…
2Cases cited3 opinions
- United States v. HartwellSupreme Court of the United States · 1868
- United States v. StowellSupreme Court of the United States · 1890
- Ash Sheep Co. v. United StatesSupreme Court of the United States · 1920
3Cited by8 opinions
- United States v. One 1936 Model Ford V-8 De Luxe Coach, Commercial Credit Co.Supreme Court of the United States · 1939
- H. R. Weissberg Corp. v. New York Underwriters InsuranceCourt of Appeals of Maryland · 1971
- Yellow Mfg. Acceptance Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1936
- United States v. One Ford TruckDistrict Court, S.D. Texas · 1931
- United States v. One Chevrolet Truck Automobile, Motor No. K-4148408, & 1,800 Pounds of SugarDistrict Court, W.D. Virginia · 1934
3 more not listed; retrieve them via the Exa API.