Commercial Credit Co. v. United States

This case differs in only one respect from that bearing the same title and numbered 4915, decided February 14,1927, 17 F.(2d) 483 , in that the driver of the seized automobile, although charged with both illegal possession of intoxicating liquor and transportation thereof, was prosecuted only for the offense first named, upon plea of guilty and conviction of which the government dismissed the other charge.

Several points urged as grounds for reversal of the decree of forfeiture of the automobile here entered have, since the submission of the appeal, been decided by the Supreme Court adversely to the contentions of appellant (U. S. v. One Ford Coupé Automobile [decided November 22, 1926] 47 S. Ct. 154 , 71 L. Ed.-) those contentions being:

(1) That at the time of the seizure of the vehicle there was no tax imposed upon intoxicating liquor for beverage purposes;

(2) That section 3450 of the Revised Statutes was repealed by the enactment of the National Prohibition Act, in so far as it related to the transportation and possession of intoxicating liquors;

(3) That if a tax exists on intoxicating liquors there is no duty on any one other than the person removing the liquor from a…