United States v. One 1938 Buick Sedan

• Decision Date: 19 October 1939
• Docket Number: No. 6048.,6048.
• Citation: 29 F. Supp. 752
• Parties: UNITED STATES v. ONE 1938 BUICK SEDAN.
• Court: U.S. District Court — District of Massachusetts

29 F. Supp. 752

UNITED STATES v. ONE 1938 BUICK SEDAN.

No. 6048.

District Court, D. Massachusetts.

October 19, 1939.

Edmund J. Brandon, U. S. Attorney, and Robert W. Meserve, Asst. U. S. Atty., both of Boston, Mass.

James G. Lane and E. Curtiss Mower, Jr., of Boston, Mass., for Helen M. Sears.

FORD, District Judge.

This is a proceeding brought by the United States seeking a decree of forfeiture of an automobile seized by federal officers while it was being used as a convoy to a truck carrying sugar and yeast to be made use of in the manufacture of illicit alcohol. Forfeiture is sought under the provisions of Section 3450 of the Revised Statutes of the United States, 26 U.S.C.A. § 1441.

Revised Statutes, Section 3450 reads in part as follows:

"(b) Forfeiture — (1) Goods. Whenever any goods or commodities for or in respect whereof any tax is imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of such goods or commodities are removed, or are deposited or concealed in any place, with intent to defraud the United States of such tax, or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels, respectively, shall be forfeited.

* * * * * *

"(3) Conveyances. Every vessel, boat, cart, carriage, or other conveyance whatsoever, and all horses or other animals, and all things used in the removal or for the deposit or concealment thereof, respectively, shall be forfeited."

One Helen Sears has filed a claim as the true and lawful owner of the automobile, and in addition has filed a petition for remission and mitigation of forfeiture under the provisions of 27 U.S.C.A. § 40a.

The evidence in this case showed that on February 20, 1939, at 1:30 A. M., a special agent for the Alcohol Tax Unit saw a truck, which he had been observing for sometime, loaded with yeast and sugar proceeding along a highway, known as the Newburyport Turnpike, in the direction of the city of Haverhill, Massachusetts. The truck was met by a Buick sedan admittedly owned by the claimant and occupied by two men. The evidence showed that the Buick sedan passed and repassed the truck at different times and that one of its occupants directed the movements of the truck and pointed out the way to the driver of the truck to a farm, known as the Marble Farm, in Haverhill, upon which was situated an illicit distillery, and at which place the contents of the truck were deposited, and which, as far as the evidence showed, was used in the manufacture of illicit alcohol. The evidence further showed that at one point one of the occupants of the Buick sedan left the sedan and climbed into the truck. Later, on February 24, 1939, the distillery was seized and the occupant of the Buick car who had climbed into the truck before it had reached its destination was arrested at the place where the distillery was set up.

The only point raised by the claimant on the question of forfeiture is that inasmuch as the materials seized at the illicit distillery were in the truck which the automobile of the claimant was alleged to...