United States v. One Saxon Automobile
Court of Appeals for the Fourth Circuit
In Error to the District Court of the United States for the Western District of Virginia, at Roanoke; Henry Clay McDowell, Judge. Proceeding by the United States for forfeiture of One Saxon Automobile. From a judgment awarding priority to the lien of W. P. Mundy, the United States brings error.
1Opinion of the Court
WOODS, Circuit Judge.
The collector of internal revenue, on January 19, 1918, seized one Saxon automobile in which Sandy Hairston was transporting spirituous liquors on which the tax had not been paid. Thereafter forfeiture proceedings were instituted under the following provision of R. S. § 3450 (Comp. St. § 6352):
“Whenever any goods or commodities for or in respect whereof any tax is or shall be imposed, or any materials, utensils, or vessels proper or intended 1o be made use of for or in the making of such goods or commodities are removed, or are deposited or concealed in any place, with…
2Cases cited20 opinions
- United States v. StowellSupreme Court of the United States · 1890
- The PalmyraSupreme Court of the United States · 1827
- Dobbins's Distillery v. United StatesSupreme Court of the United States · 1878
- The SirenSupreme Court of the United States · 1869
- United States v. Brig Malek AdhelSupreme Court of the United States · 1844
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3Cited by31 opinions
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- Metro Taxicabs, Inc. v. Tesorero de Puerto RicoSupreme Court of Puerto Rico · 1952
- The PilotCourt of Appeals for the Fourth Circuit · 1930
- People v. One 1951 Ford SedanCalifornia Court of Appeal · 1954
- Robinson Cadillac Motor Car Co. v. RatekinNebraska Supreme Court · 1920
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