United States v. One Essex Touring Automobile
District Court, N.D. Georgia
Libel in Rem. Proceeding by the United States against one Essex touring automobile, claimed by Carl Little and another. On demurrer to the libel.
1Opinion of the Court
SIBLEY, District Judge.
The libel proceeds under Rev. St. § 3450 (Comp. St. §’ 6352), providing for the forfeiture of vehicles used for the removal, deposit, or concealment of any article on which a tax is due and unpaid, with intent to defraud the United States of the tax, and alleges that on April’ 20, 1920, the automobile libeled was used for the removal of 80 gallons of intoxicating distilled spirits with the intent aforesaid. Little claims general title to the car, and Barrett claims a lien thereon by retention of title. . By demurrer the libel is sought to be dismissed on the ground that…
2Cited by13 opinions
- Maresca v. United StatesCourt of Appeals for the Second Circuit · 1921
- Fontenot v. AccardoCourt of Appeals for the Fifth Circuit · 1922
- Ketchum v. United StatesCourt of Appeals for the Eighth Circuit · 1921
- United States v. One Haynes AutomobileDistrict Court, S.D. Florida · 1920
- Reo Atlanta Co. v. SternDistrict Court, N.D. Georgia · 1922
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