United States v. One Pontiac Coupe Automobile

HUTCHESON, District Judge.

This is an attempt by the United States to invoke the provisions of section 3450 (26 USCA §§ 1181, 1182; Comp. St. § 6352) to forfeit an automobile on the ground that the automobile was at the time and place of its seizure “then and there being used as a place for the deposit and concealment of a quantity, to wit, 20 grains, of morphine, on which morphine the tax imposed by law had not been paid, and with the intent to defraud the United States of such tax.”

The evidence establishes that the automobile, just prior to its seizure, had been used by Emma Kirksey, with…