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RYAN v. UNITED STATES

No. 6184.

44 F.2d 951 (1930)

RYAN v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

November 17, 1930.

Attorney(s) appearing for the Case

George D. Toole and C. S. Wagner, both of Butte, Mont., for appellant.

Wellington D. Rankin, U. S. Atty., and Howard A. Johnson and Arthur P. Acher, Asst. U. S. Attys., all of Helena, Mont.

Before RUDKIN and WILBUR, Circuit Judges, and JAMES, District Judge.

RUDKIN, Circuit Judge.

This was a proceeding by information to forfeit bar fixtures and other articles of personal property found in a soft drink parlor where intoxicating liquors, in respect whereof a tax was then and there due and unpaid, were kept and sold. The proceedings were instituted under section 3453 of the Revised Statutes (26 USCA § 1185), which provides as follows:

"All goods, wares, merchandise,...

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