Oliver v. United States

The Ford sedan was adjudged forfeited because- used in transporting twenty-three one gallon jugs to the vicinity of a distillery which the evidence indicates was about.to be operated contrary to law with intent to defraud the United States of taxes; the evidence authorizing the further finding that the jugs were utensils about to be used in that enterprise. That the' distillery had not been fully set up and no liquor had been made, though the mash was ready, does not defeat forfeiture under 26 U. S. C. A. § 3321(b)(3). The evidence is that the car belonged to the claimant and was being used…