United States v. One Plymouth Coupé

PETERS, District Judge.

This is a proceeding brought by the United States to enforce the forfeiture of an automobile under Rev. St. § 3450 (26 USCA § 1181). It appeared from the evidence and admissions that the car was seized while transporting a quantity of nontax paid alcohol. There is sufficient evidence to find the necessary intent to defraud the United States of the taxes. •

The principal dispute comes between the United States and the claimant who testified that she was the owner of the car and, as she lives a mile or so from town, had arranged with one Savoy, the driver of the car when…