UNITED STATES v. ONE HUDSON COUPE, 1938 MODEL, ETC.

No. 4579.

110 F.2d 300 (1940)

UNITED STATES v. ONE HUDSON COUPE, 1938 MODEL, ENGINE NO. 8931838, N. C. LICENSE NO. 571-749 (1939), et al.

Circuit Court of Appeals, Fourth Circuit.

March 11, 1940.


Attorney(s) appearing for the Case

Charles F. Rouse, Asst. U. S. Atty., of Kinston, N. C. (J. O. Carr, U. S. Atty., of Wilmington, N. C., and John H. Manning, Asst. U. S. Atty., of Raleigh, N. C., on the brief), for appellant.

John G. Mills, of Raleigh, N. C. (J. G. Mills, Jr., of Raleigh, N. C., on the brief), for appellees.

Before PARKER and DOBIE, Circuit Judges, and H. H. WATKINS, District Judge.


DOBIE, Circuit Judge.

A proceeding by the United States of America for the forfeiture of one Hudson Coupe, for violation of the internal revenue laws of the United States, 26 U.S.C.A. § 1441, 26 U.S.C.A. Int.Rev.Code, § 3321, was instituted in the United States District Court. Commercial Credit Company, claimant and appellee, (hereinafter called the claimant), filed an answer to the libel of information, asserting a lien upon the automobile, and seeking...

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