United States v. One 1955 Model Ford Convertible Automobile-Serial No. U5ac-140399, and Wachovia Bank and Trust Company

CHESNUT, District Judge.

The appeal in this case requires us to determine the proper application of Section 204 of the Liquor Law Repeal and Enforcement Act of 1935, 49 Stat. 878 (now 18 U.S.C.A. § 3617) to the particular facts of the case. That section provides the conditions on which a District Judge may, in his discretion, remit the forfeiture of an automobile seized and condemned for violation of the Internal Revenue Laws, on the petition of a lien claimant. In the instant case, after it was determined that the automobile was properly condemned, the District Judge remitted the forfeiture…