Wilson Motor Co. v. United States

Appellee, the United States, filed its libel praying forfeiture of an automobile which, it alleged, had been used by one Frank Brown in the removal and for the deposit and concealment of distilled spirits in respect whereof a tax was imposed, with intent to defraud appellee of such tax, and in violating the internal revenue laws relating to liquors. 1 Process issued, and the automobile was seized thereunder. Appellant, Wilson Motor Company, a corporation, holder of a chattel mortgage on the automobile, filed a claim for remission of the proposed forfeiture. A trial was had, findings of fact were made and filed, and thereupon a decree was entered, forfeiting the automobile and disallowing appellant’s claim. This appeal is from that decree.

It is conceded by appellant that the automobile had been used in the manner and for the purposes stated in the libel and was, by reason thereof, subject to forfeiture. The sole question is whether the disallowance of appellant’s claim for remission of forfeiture was reversible error. Such claims are governed by section 204 of the Liquor Law Repeal and Enforcement Act, 49 Stat. 878 , 27 U.S.C.A. § 40a, which provides:

“(a) Whenever, in any…