United States v. One Cole Aero Eight Automobile

BOURQUIN, District Judge.

Defendants’ demurrer to this libel to forfeit the auto, for that it was used to remove whisky with intent to defraud plaintiff of the tax thereon, involves one aspect of the controversy that divides the courts in respect to the extent that the old revenue laws are repealed by the Eighteenth Amendment and the Volstead Act. 41 Stat. 305. That the repeal extends to all of the old laws that apply solely to liquors for beverage purposes, save to the extent taxing features are preserved by title 2, § 35, of the act, seems clear from the nature of things. That it also…