J. W. Goldsmith, Jr.-Grant Co. v. United States
254 U.S. 505 (1921)

Annotate this Case

U.S. Supreme Court

J. W. Goldsmith, Jr.-Grant Co. v. United States, 254 U.S. 505 (1921)

J. W. Goldsmith, Jr.-Grant Company v. United States

No. 214

Argued December 8, 1920

Decided January 17, 1921

254 U.S. 505

Syllabus

1. Under § 3450, Rev.Stats., which declares, inter alia, that every carriage, or other conveyance whatsoever, used in the removal or for the deposit and concealment of goods removed, deposited or concealed with intent to defraud the United States of any tax thereon shall be forfeited, an automobile, so used by a person who had it on credit from an owner who retained the title, is subject to libel and forfeiture, although the owner was without notice of the forbidden use. The statute treats the thing as the offender. P. 254 U. S. 509.

2. So construed and applied, the statute does not deprive the owner of property in violation of the Fifth Amendment. Id.

3. Section 3450, in this respect, is not modified or affected by §§ 3460 and 3461. P. 254 U. S. 512.

Affirmed.

The case is stated in the opinion.

Page 254 U. S. 508

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