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YELLOW MFG. ACCEPTANCE CORPORATION v. UNITED STATES

No. 7816.

84 F.2d 164 (1936)

YELLOW MFG. ACCEPTANCE CORPORATION v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

May 25, 1936.

Attorney(s) appearing for the Case

Albert E. Sheets, of Sacramento, Cal., for appellant.

H. H. McPike, U. S. Atty., and W. E. Licking, Asst. U. S. Atty., both of San Francisco, Cal., and G. B. Hjelm, of Turlock, Cal., for the United States.

Before WILBUR, GARRECHT, and MATHEWS, Circuit Judges.

GARRECHT, Circuit Judge.

This case comes here on appeal from an order of forfeiture of one G. M. C. truck and trailer, property in controversy in a certain libel brought under the provisions of section 3450, Revised Statutes (26 U.S.C.A. § 1441), which reads as follows: "Whenever any goods or commodities for or in respect whereof any tax is or shall be imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of...

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