United States v. Various Items of Personal Property

SWAN, Circuit Judge (after stating the facts as above).

The judgment of forfeiture is challenged upon several grounds: (1) The seizure by the Prohibition Administrator was illegal; (2) no tax was payable under section 600(a) of the Revenue Act; (3) if such a “tax” was payable, it was in reality a penalty and so not within the contemplation of sections 3257 and 3281 of the Revised Statutes; (4) those sections are in direct conflict with the National Prohibition Act (27 USCA) and are no longer in force; and (5) the conviction of Waterloo Distilling Corporation is a bar to the libel of forfeiture.