United States v. One Bay State Roadster

THOMAS, District Judge.

On March 4, 1924, the government filed a libel against one Bay State roadster, in which it alleged, inter alia, that the motor vehicle described was “used for the purpose of carrying goods and commodities in respeet whereof a tax is imposed, under the internal revenue laws of the United States of America, said tax not having been paid on account of said goods and commodities,” and that said motor vehicle, as a conveyance, was “used * * * to convey * * * intoxicating spirits in respeet whereof a tax is imposed under the internal revenue laws of the United States, said…