Boyd v. General Motors Acceptance Corporation

This is an appeal by the Commissioner of Finance and Taxation of the State of Tennessee from an adverse decision rendered against him, wherein the lower court reversed an order of seizure and confiscation heretofore issued by the Commissioner.

The case involves the seizure and confiscation of a certain 1955 model Buick automobile, bearing motor number 491189588, which was seized by the Tennessee Highway Patrol in Rhea County, Tennessee, on the night of December 6, 1957, when said vehicle was found parked off the side of a country road and stored therein was eight gallons of moonshine whisky,…