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UNITED STATES v. ONE DE SOTO SEDAN, 1946 MODEL, ETC.

Civ. No. 261.

85 F.Supp. 245 (1949)

UNITED STATES v. ONE DE SOTO SEDAN, 1946 MODEL, ETC.

United States District Court E. D. North Carolina, New Bern Division.

August 9, 1949.

Attorney(s) appearing for the Case

John H. Manning, U. S. Atty., Raleigh, N. C., Howard H. Hubbard, Asst. U. S. Atty., Clinton, N. C., for libelant

Henry P. Whitehurst, New Bern, N. C., for respondent.

GILLIAM, District Judge.

This libel of information was filed under Sec. 3321, Title 26 U.S.C.A., alleging that the accused automobile was used in the removal, deposit and concealment of two gallons of distilled spirits upon which the tax due the United States had not been paid, with intent to defraud the United States of such tax. This section of the Code provides: (a) that every offender of its provisions shall be liable to a fine or imprisonment, or both, and that...

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