C. I. T. Corp. v. United States

This is an appeal from an order directing the forfeiture and sale of a Graham truck upon a libel of information filed by the government under the provisions of section 3453, Rev. St. (26 USCA § 1185). Said libel is based on the ground that the truck was found within a yard, or inclosure, wherein intoxicating liquors were being manufactured with the intent of avoiding payment of tax thereon. Appellant claims that inasmuch as the liquor was being manufactured with the intent of violating the National Prohibition Act it could not be said to have been the intent of the manufacturers to violate the revenue law. This point is disposed of by the decision of the Supreme Court in U. S. v. One Ford Coupé Automobile, 272 U. S. 321 , 47 S. Ct. 154 , 71 L. Ed. 279 , 47 A. L. R. 1025. Appellant contends that the evidence is insufficient to justify the judgment for the reason that the truck in question was not within the premises or inelosure within the meaning of the statute imposing forfeiture. He claims that it was partly within and partly without the inelosure, and invokes the rule that statutes providing for forfeitures must he strictly construed, and that therefore the truck should not be…