United States v. One La Salle Sedan

Police officers of the city of Portland discovered certain persons in the act of transporting a quantity of intoxicating liquor in an automobile, in violation of law. The officers seized the automobile and turned it over to a federal prohibition agent. While perhaps not material, it may be stated that one of the occupants of the automobile was convicted of the offense of possessing and transporting intoxicating liquor in violation of a municipal ordinance. The present proceeding was thereafter instituted to forfeit the automobile under section 3450 of the Revised Statutes.(26 USCA § 1181). The information charged that the automobile was seized by police officers while in the possession of the persons above referred to; that there was concealed and deposited therein a quantity of gin, upon which there was due certain taxes imposed by the internal revenue laws of the United States; that the seizure was adopted by and the automobile taken into the possession of a deputy federal prohibition administrator for the state of Oregon; that the taxes due and imposed as aforesaid had not been paid; and that the gin was concealed and deposited in the automobile with intent to defraud the…