United States v. One Packard Roadster Automobile

This is a libel in two counts, the first under section 3450 of the Revised Statutes of the United States (26 USCA §§ 1181, 1182), and the second under sections 3061 and 3062 of the Revised Statutes of the United States (19 USCA §§ 482, 483). Inasmuch as the libel must be ■ sustained under the first count thereof, I will not consider the applicability of the sections of the Revised Statutes under which the second count is framed.

The libel is for forfeiture of an automobile. The first count substantially alleges that the automobile, at the time of seizure, was being used by one Grover C. Stevens to conceal and for the deposit of 12 quarts of intoxicating liquor, with the intent to defraud the United States of certain taxes that were due upon said liquor under applicable acts of Congress. The claimants and interveners, Hightower & Cromer, a co-partnership, had sold said automobile to Stevens under a conditional sales contract, with reservation of title in them until the full purchase price had. been paid. At the time the libel was filed, Stevens was in default in his payments of the purchase price, and such default has been declared by the vendors. It may be assumed that at the…