Boyle

This proceeding was initiated April 20, 1943, under authority of 26 U.S.C.A. Int. Rev. Code, § 3720 for the forfeiture of certain distilled liquor upon which, so the libel of information alleged, a revenue tax had been imposed but had not been paid. On June 1, 1943, appellants intervened as owners and claimants of the seized property, contesting the forfeiture on the plea that the requisite tax had been paid. Upon a trial of the case findings and conclusions were made supporting the allegations of the libel, and a decree was entered adjudging that the liquor be condemned and forfeited to the United States.

The record contains no statement of the evidence received on the trial, or of any evidence offered and rejected. All that is here is the judgment roll, including certain minute entries, plus affidavits filed in connection with an application made by appellants for a new trial. The findings, which we are obliged to accept as true, support the judgment.

The chief contention is that the court erred in declining to grant a continuance; and it is so earnestly argued that appellants were thereby deprived of their day in court that we have given the argument every attention of which…