HEALY, Circuit Judge.
This proceeding was initiated April 20, 1943, under authority of 26 U.S.C.A. Int. Rev.Code, § 3720 for the forfeiture of certain distilled liquor upon which, so the libel of information alleged, a revenue tax had been imposed but had not been paid. On June 1, 1943, appellants intervened as owners and claimants of the seized property, contesting the forfeiture on the plea that the requisite tax had been paid. Upon a trial of the case findings...
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