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COOPER v. ONE WHITE MODEL 1950 MOTOR TRACTOR

No. 40966.

72 So.2d 474 (1953)

225 La. 190

COOPER, Collector of Revenue, v. ONE WHITE MODEL 1950 MOTOR TRACTOR, et al.

Supreme Court of Louisiana.

On Rehearing March 22, 1954.

Rehearing Denied April 26, 1954.

Attorney(s) appearing for the Case

Shirley G. Wimberly, Leo R. Wertheimer, New Orleans, for defendant-appellant.

Thomas A. Harrell, John B. Smullin, Levi A. Himes, Baton Rouge, for plaintiff-appellee.

MOISE, Justice.

This is a summary proceeding—an action in rem for the forfeiture of a specific instrumentality of carriage of contraband cigarettes from the State of Missouri to the City of New Orleans, Louisiana. The charge is an evasion and violation of the revenue laws of the State of Louisiana. The situs of the evasion was in the City of New Orleans, where the offending truck was located and the seizure was made.

The trial judge made the rule absolute...

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