Wilson Motor Co. v. United States
Opinion
Lead Opinion
Denman, J.
This is an appeal from an order of the District Court, declining to entertain an innocent owner’s petition, based upon the provisions of section 204 (a) of the Act of August 27, 1935 (27 U.S.C.A. § 40a (a), for remission or mitigation of the forfeiture of an automobile condemned under the provisions of sections 1440 and 1441, 26 U.S.C.A. The Act of August 27, 1935, conferring the power to act on the innocent owner’s petition was passed after the seizure but before the decree of forfeiture.
On April 16, 1935, the agents of the Alcohol Tax Unit seized a Ford Coach automobile, within an inclosure containing a ■distillery being operated without the bond required by law and in violation of the laws of the United States. The automobile •contained a quantity of solder and 800 pounds of sugar, used and intended to be used in the manufacture of tax-unpaid illicit liquors at the distillery. One Amico ■Chiola was one ,of the defendants arrested for the operation of the illicit distillery.
On July 30, 1935, appellee filed a libel of information in the District Court, seeking the condemnation and forfeiture of the .automobile under sections 1440 and 1441, 26 U.S.C.A.