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PORT GARDNER CO. v. UNITED STATES

No. 173.

272 U.S. 564 (1926)

47 S.Ct. 165

71 L.Ed. 412

PORT GARDNER INVESTMENT COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided November 23, 1926.

Attorney(s) appearing for the Case

Mr. Duane R. Dills, with whom Messrs. Loren Grinstead, William T. Laube, James A. Laughlin, and Thomas E. Davis were on the brief, for the Port Gardner Investment Company.

Assistant Attorney General Willebrandt for the United States, in the original argument. Solicitor General Mitchell for the United States on the reargument. Mr. Mahlon D. Kiefer, Special Assistant to the Attorney General, was also on the brief.

MR. 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...

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