Commercial Credit Co. v. United States

DENISON, Circuit Judge.

While an automobile was being used for the transportation of illicit whisky, the car and contents were seized by federal prohibition agents, acting under section 26, tit. 2, of the National Prohibition Act (Comp. St. Ann. Supp. 1923, § 10138%mm). Those in charge of the ear were prosecuted and convicted under that act, but not otherwise. Thereupon the United States brought a libel against the automobile, alleging the foregoing facts, and further that the whisky being transported was subject to a tax of $4.20 per gallon by the Revenue Act of 1918 (40 Stat. 1057), and was…