SPARKS, Circuit Judge.
On April 29, 1937, the Government seized a Ford automobile at Gary, Indiana, while it was being used for the conveyance and removal, and for the deposit and concealment of, ten gallons of non-taxpaid alcohol with intent to defraud the United States of its lawful tax thereon and in violation of the Internal Revenue laws of the United States. 26 U.S.C.A. § 1441(b) (3).
After seizure, the Government proceeded against the car for forfeiture...
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