NEIL, Chief Justice.
The agents and representatives of the Department of Finance and Taxation seized a certain 1950 Buick Four-Door Sedan, the property of John Henry Ross, on the ground that it was being used by Ross in transporting untaxed whiskey in violation of law.
On October 8, 1952, there was a formal hearing before the Commissioner upon application of the said Ross to have the automobile returned to him. At this hearing the Commissioner dismissed the...
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