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UNITED STATES v. VARIOUS ITEMS OF PERSONAL PROPERTY

No. 188.

40 F.2d 422 (1930)

UNITED STATES v. VARIOUS ITEMS OF PERSONAL PROPERTY, etc.

Circuit Court of Appeals, Second Circuit.

April 14, 1930.

Attorney(s) appearing for the Case

Lewis Landes, of New York City, for appellants.

Richard H. Templeton, U. S. Atty., of Buffalo, N. Y. (Justin C. Morgan, Asst. U. S. Atty., of Buffalo, N. Y., of counsel), for the United States.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge (after stating the facts as above).

The judgment of forfeiture is challenged upon several grounds: (1) The seizure by the Prohibition Administrator was illegal; (2) no tax was payable under section 600(a) of the Revenue Act; (3) if such a "tax" was payable, it was in reality a penalty and so not within the contemplation of sections 3257 and 3281 of the Revised Statutes; (4) those sections are in direct conflict with the National Prohibition Act...

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