United States v. One 26½ Oz. Full Bottle of Lawson's Scotch Whiskey

INCH, District Judge.

This action came on for trial and a jury was duly waived. There is no dispute of fact and these have been duly stipulated by consent of all parties.

The action was commenced by filing of a libel for forfeiture, by the United States, of certain spirits on which the tax has not been paid together with other articles and items of personal property seized at a place in Kew Gardens, Long Island, known as Dick’s Tavern, Inc.

The owner of this place at first answered the libel but subsequently withdrew such claim and answer and consented to a decree of forfeiture.

However, a former…