Beaudry v. United States

SIBLEY, Circuit Judge.

This appeal raises the question whether section 204 of the Act of Aug. 27, 1935, 27 U.S.C.A. § 40a,1 giving the courts jurisdiction to remit their decrees of forfeiture for violation of the internal revenue laws, can be availed of where judgment of forfeiture was had before the act was passed, but was suspended by an appeal, and remission was sought promptly after its affirmance.

The United States filed a libel against an automobile for violation of R.S. § 3450 (26 U.S.C.A. §§ 1156, 1441). Ernest G. Beaudry claimed it, and replevied it by giving bond for its appraised…