NETERER, District Judge (after stating the facts as above).
Section 3450, Rev. St. (26 USCA § 1181), provides: "Whenever any goods * * * in respect whereof any tax is * * * imposed * * * are removed, or are deposited or concealed in any place, with intent to defraud the United States of such tax * * * every * * * conveyance * * * used in the removal or for the deposit or concealment * * * shall be forfeited. * * *"
Section 26, title 2, National Prohibition...
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