National Surety Co. v. United States

Proceedings were instituted in the court below by Ebel, under section 3450 of the Revised Statutes (Comp. St. § 6352), to condemn an automobile used in the removal and for the deposit and concealment of a quantity of distilled spirits with intent to defraud the United States of the tax thereon. The judgment of forfeiture has been brought here for review by writ of error.

The plaintiff in error contends, first, that the allegations contained in the libel do not state a ground or eause for forfeiture under section 3450; second, that there was-no evidence whatsoever to support a forfeiture under that section; and, third, that the government, by convicting the driver of the ear under the National Prohibition Act (Comp. St. § 1013814 et seq.), elected its remedy, and cannot now proceed against the automobile under the internal revenue laws. It appears from the record that the driver of the ear was neither prosecuted nor convicted for* the crime of transporting intoxicating liquor in violation of law, and there could be no forfeiture of the automobile under the National Prohibition Act. The first and last contentions, therefore, have heen decided adversely to the plaintiff in error by…