Ryan

This was a proceeding by information to forfeit bar fixtures and other articles of personal property found in a soft drink parlor where intoxicating liquors, in respect whereof a tax was then and there due and unpaid, were kept and sold. The proceedings were instituted under section 3453 of the *952 Revised Statutes (26 USCA § 1185), which provides as follows:

This section, enacted in 1866 ( 14 Stat. 111 ), was amendatory of section 48 of the Act of June 30, 1864 ( 13 Stat. 240 ). By the earlier act, the forfeiture, save as to goods, wares, merchandise, articles, or objects on which taxes were imposed, and raw materials, was limited to “ * * * tools, implements, instruments, and personal property whatsoever, in the place or building, or within any yard or enclosure where such articles on which duties are imposed, as aforesaid, and intended to be used by them in the fraudulent manufacture of such raw materials, shall be found. * * * ”

It will be observed that by the amendment, or in the revision, the limitation in regard to the intended' use of the tools, implements, instruments, and personal property was left out.

Although the amended section has been in effect for upwards of…