United States v. Commercial Credit Co.

PARKER, Circuit Judge.

This is a writ of error, brought by the United States, to review an order of the District Court dismissing a libel filed against an automobile under section 3450 of the Revised Statutes (Comp. St. § 6352). The automobile was seized on January 20, 1925, by federal prohibition agents, and at the time of seizure there was concealed in it a quantity of intoxicating liquor upon which the internal revenue tax had not been paid. The automobile, however, was subject to a lien for more than its value in favor of the Commercial Credit Company, and this company had no knowledge or…