Record
Court opinion
1926-11-22
CourtListener (Free Law Project), reprinting the opinion of the Supreme Court of the United States
United States v. One Ford Coupe Automobile, 272 U.S. 321 (1926)
The Supreme Court holds, 22 November 1926, that the National Prohibition Act did not displace Revised Statutes section 3450, so an automobile used to conceal tax-unpaid illicit liquor could be forfeited under that section.
- Date
- 1926-11-22
- Kind
- court-opinion
- Source
- CourtListener (Free Law Project), reprinting the opinion of the Supreme Court of the United States
- Retrieved
- 2026-10-11
- Docket
- 272 U.S. 321 (1926), No. 115
- Rights
- Opinion of the Supreme Court of the United States. Judicial opinions of the Court are not subject to copyright (17 U.S.C. § 105; Wheaton v. Peters). The text read here is CourtListener's scan-derived copy of the reported opinion.
Decided November 22, 1926, after argument in December 1925 and reargument in October 1926; No. 115. The Court held that the National Prohibition Act did not displace Revised Statutes section 3450, so an automobile used to deposit or conceal tax-unpaid illicit liquor with intent to defraud the United States of the tax could be forfeited under that section. It reversed the Fifth Circuit’s affirmance of the Northern District of Alabama’s dismissal of the forfeiture libel, which had been entered on a motion to quash. Justice Brandeis wrote the opinion; Justice Stone concurred and Justice Butler dissented.
The Court said of the two statutes: “The two statutes cover different ground. Different purposes underlay their enactment.” The libel alleged a federal prohibition director seized the car in 1923. Quotations follow CourtListener’s scan-derived text.