STRUM, District Judge.
In this proceeding, commenced by information of libel, the United States seeks the forfeiture of one Buick coupé, invoking for that purpose the provisions of the customs laws, sections 3061, 3062, Rev. St. 19 USCA §§ 482, 483.
Tennant Finance Corporation intervened as claimant. The matter comes up for final hearing upon an agreed statement of facts, from which the following pertinent facts are found by the court:
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