C. I. T. Corp. v. United States

STONE,-Circuit Judge.

This is a proceeding under section 26 of title 2 of the National Prohibition Act (41 Stat. 315, 27 USCA § 40) to forfeit an automobile. From an order of forfeiture, this appeal is brought.

The case was tried below and is presented here on the theory that the appellant is a lienor. This appeal can be disposed of without determining whether appellant is an owner or a lienor within the above section. Without examining that matter, we will determine the case upon the theory that the appellant is a lienor.

A clear intent of the above section is to afford innocent parties…