United States v. One 1942 Pontiac Sedan Automobile, 403-D.
| Decision Date | 19 September 1944 |
| Docket Number | No. 403-D.,403-D. |
| Citation | 56 F. Supp. 929 |
| Parties | UNITED STATES v. ONE 1942 PONTIAC SEDAN AUTOMOBILE et al. |
| Court | U.S. District Court — Eastern District of Illinois |
William Hart, U. S. Atty., and Ray Foreman, Asst. U. S. Atty., both of Danville, Ill., for the Government.
Mann & Stifler, of Danville, Ill., for defence.
The claimant of a Pontiac automobile seized by the Government and sought to be forfeited, moves to dismiss the libel. The Government avers that at the time of seizure, the automobile was being used to carry on the business of retail or wholesale liquor dealer; that the claimant, owner of the car, failed to pay the tax required for carrying on the business of such a dealer and that, by virtue of Section 3253, Title 26 U.S.C.A.Int.Rev. Code, the car was thereby rendered subject to forfeiture at the suit of the United States in accord with the procedure prescribed by Section 3116, Title 26 U.S.C.A. Int.Rev.Code. Claimant insists that the averments do not bring the Government's claims within the cited statutes.
Section 3253 provides that any person who shall carry on the business of wholesale or retail liquor dealer and fails to pay the tax imposed shall be deemed guilty of a crime. Section 3116 makes it unlawful to have or possess any liquor "or property intended for use in violating the provisions of this part, or the internal-revenue laws * * * or which has been so used"; provides that no property rights shall exist in any such liquor or property and makes provision for forfeiture of such liquor and property in accord with existing statutes.
Obviously, Congress intended that one who carries on the business of a retail or wholesale dealer in liquor without having first paid the tax as well as his property used in the business shall be subject to the provisions of Section 3116. That such was the intent is clear from Judge Joyce's analysis and discussion of the history of the legislation, in United States v. 3935 Cases of Distilled Spirits, D.C., 55 F.Supp. 84. It seems equally obvious that if the Government proves its averment that the automobile seized was being used to carry on the business of a liquor dealer without the required tax having been paid, the car comes within the provisions of Section 3116 as property used in violating the provisions of the internal revenue laws. Consequently the automobile is subject to forfeiture as provided in the revenue laws.
True Section 3253 does not specifically provide for the forfeiture of...
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