Commercial Credit Co. v. United States

This is an appeal from a decree of forfeiture of an automobile, made under the provisions of section 3450 of the Revised Statutes (Cómp. St. § 6352). That section, in part, provides:

On January 17,1925, appellant’s assignor delivered the automobile in question "to one Carrie Holland under a conditional sale contract, which provided that title should remain in the vendor or its assigns until payment in full had been made. On October 3, 1925, federal prohibition agents stopped the ear, in which were riding Carrie Holland, her husband, and a third person, and found in it certain intoxicating liquor. Holland! and her companions were charged with unlawful possession and transportation of said intoxicating liquor, and they were convicted on both counts. The government then instituted the present proceeding for the forfeiture of the automobile, upon allegations that the vehicle seized was by its occupants being used for the purpose of removing and concealing a quantity of distilled spirits, with intent to defraud- the United States government of the tax due thereon.

It is not denied that appellant and its assignor are innocent of any wrong, nor that they were unaware of any intended…