United States v. Chevrolet Truck, Motor No. 3802777

SIMONS, District Judge.

The stipulation of facts in the above causes discloses that the two motor vehicles sought to be condemned each contained assorted liquor upon whieh no tax had been paid, each ear was abandoned by the driver upon the approach of officers, and in neither ease was there an arrest or prosecution. The question presented in the two eases is identical. Is the government to' he permitted to forfeit the vehicles in which nontax-paid liquor was being transported, under the provisions of section 3450 of the Revised Statutes (26 USCA § 1182)?

Prior to the decision of the United…