Jarrett v. United States, 6148.
| Decision Date | 12 October 1950 |
| Docket Number | No. 6148.,6148. |
| Citation | 184 F.2d 532 |
| Parties | JARRETT v. UNITED STATES. |
| Court | U.S. Court of Appeals — Fourth Circuit |
C. Carter Lee, Rocky Mount, Va., for appellant.
R. Roy Rush, Asst. U. S. Atty., Roanoke, Va., (Howard C. Gilmer, Jr., U. S. Atty., Roanoke, Va., on the brief), for appellee.
Before SOPER and DOBIE, Circuit Judges, and TIMMERMAN, District Judge.
Ervin James Jarrett, the appellant, lays claim to a Chevrolet Loadmaster Truck which was condemned and forfeited under Section 3116 of the Internal Revenue Code, 26 U.S.C.A. § 3116, by the judgment of the District Court on the ground that it had been used in violation of the internal revenue laws of the United States. Section 3116 provides in part as follows:
The case was submitted to the District Judge upon a stipulation of the evidence of the revenue agents, subject, however, to the objection of the claimant as to the admissibility of the conclusions reached and opinions expressed by the agents. The stipulated evidence showed that on February 1, 1950, the revenue agents found a 500 gallon still on an abandoned farm in Pittsylvania County, Virginia, which apparently had been recently operated. Marks on the farm road leading from the public highway indicated that a dual wheel truck had been driven over it. On this road, about 300 yards from the still, there was a tobacco barn in which the agent found five cases of empty one-half gallon jars, 100 pounds of meal and certain tools. There were footprints and dual wheel tracks at the barn and a horsedrawn sled adequate for the transportation of material from the farm road to the still.
On February 3, 1950 the agents returned to the farm and discovered Jarrett and two other men engaged in the operation of the still in which 3500 gallons of mash had been set and 1400 pounds of sugar had been used. There were dual wheel truck tracks running from the public road to the farm road but tracks of only one vehicle. The truck was parked on the farm road about 300 yards from the barn and fresh sled tracks ran from the truck to the still. The truck was locked and the key was found in the pocket of one of the men. Fresh mud was found in the body of the truck and also several empty cloth meal bags. The footprints and wheel tracks were easily...
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D'AGOSTINO v. United States
...Corp., 5 Cir. 1956, 239 F.2d 102, citing United States v. One 1952 Lincoln Sedan, 5 Cir. 1954, 213 F.2d 786; Jarrett v. United States, 4 Cir. 1950, 184 F.2d 532; United States v. Ganey, 5 Cir. 1950, 183 F.2d 273; One Ford Tudor Automobile, etc. v. United States, 5 Cir. 1947, 164 F.2d 1020. ......
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United States v. One Chevrolet Four-Door Sedan
...laid down, not in the dissenting, but in the majority opinion, which accords with the decision of this court in Jarrett v. United States, 4 Cir., 184 F.2d 532, 533. That case dealt with the forfeiture of a truck which had been engaged in hauling sugar to a distillery and we said with respec......
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United States v. One 1948 Plymouth Sedan, 10651.
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