Ryan v. United States

RUDKIN, Circuit Judge.

This was a proceeding by information to forfeit bar fixtures and other articles of personal property found in a soft drink parlor where intoxicating liquors, in respect whereof a tax was then and there due and unpaid, were kept and sold. The proceedings were instituted under section 3453 of the *952Revised Statutes (26 USCA § 1185), which provides as follows:

“All goods, wares, merchandise, articles, or objects, on which taxes are imposed, which shall be found in the possession, or custody, or within the control of any person- for the purpose of being sold or removed by him…