Opinion · Supreme Court of the United States

Port Gardner Investment Co. v. United States

47 S. Ct. 165

Type
Opinion
Court
Supreme Court of the United States
Jurisdiction
Federal
Date
1926-11-29
Topic
general

*565Mr. Justice Brandeis delivered the opinion of the Court. This is a proceeding, commenced in the federal court for western Washington, Northern Division, under Revised Statutes of the United States, § 3450, to forfeit' an automobile on the ground that it was being used with intent to defraud the United States of the tax on distilled spirits found therein. The use alleged was in removal and for the deposit and concealment. The claimaiit intervened in the district court, asserted title to the automobile and denied knowledge or notice, prior to the seizure, that the automobile was being used or was to be used in any illegal manner.

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