A-11267, SEPTEMBER 28, 1925, 5 COMP. GEN. 228

A-11267: Sep 28, 1925

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IS TURNED OVER BY THE COURT TO THE PROHIBITION FORCES PURSUANT TO THE PROVISIONS OF THE ACT OF MARCH 3. THE FORFEITURE IS UNDER ANY SECTION OF LAW RECOGNIZING LIENS ON VEHICLES. THE APPROPRIATIONS FOR THE ENFORCEMENT OF THE NATIONAL PROHIBITION ACT ARE AVAILABLE FOR THE PAYMENT OF ANY LIEN ADJUDGED BY THE COURT TO EXIST AGAINST THE VEHICLE. 1925: THERE IS BEFORE THIS OFFICE FOR CONSIDERATION THE CLAIM OF THE COMMERCIAL CREDIT CO. OF THE SUPREME COURT OF THE DISTRICT OF COLUMBIA AGAINST AN AUTOMOBILE SEIZED AND FORFEITED FOR VIOLATION OF THE NATIONAL PROHIBITION ACT AND WHICH AUTOMOBILE WAS TURNED OVER TO THE UNITED STATES FOR USE IN THE ENFORCEMENT OF SAID ACT. IF THE SEIZURE IS MADE UNDER ANY SECTION OF LAW UNDER WHICH LIENS ARE RECOGNIZED.

A-11267, SEPTEMBER 28, 1925, 5 COMP. GEN. 228

INTERNAL REVENUE, PROHIBITION ENFORCEMENT - LIENS ON SEIZED AUTOMOBILES FORFEITED TO THE UNITED STATES WHERE AN AUTOMOBILE, SEIZED AND FORFEITED FOR VIOLATION OF THE NATIONAL PROHIBITION ACT, IS TURNED OVER BY THE COURT TO THE PROHIBITION FORCES PURSUANT TO THE PROVISIONS OF THE ACT OF MARCH 3, 1925, 43 STAT. 1116, FOR USE IN THE ENFORCEMENT OF SAID ACT, AND THE FORFEITURE IS UNDER ANY SECTION OF LAW RECOGNIZING LIENS ON VEHICLES, THE APPROPRIATIONS FOR THE ENFORCEMENT OF THE NATIONAL PROHIBITION ACT ARE AVAILABLE FOR THE PAYMENT OF ANY LIEN ADJUDGED BY THE COURT TO EXIST AGAINST THE VEHICLE.

DECISION BY COMPTROLLER GENERAL MCCARL, SEPTEMBER 28, 1925:

THERE IS BEFORE THIS OFFICE FOR CONSIDERATION THE CLAIM OF THE COMMERCIAL CREDIT CO. FOR THE SUM OF $162.55 AS THE AMOUNT OF A LIEN ALLOWED BY DECREE OF SEPTEMBER 8, 1925, OF THE SUPREME COURT OF THE DISTRICT OF COLUMBIA AGAINST AN AUTOMOBILE SEIZED AND FORFEITED FOR VIOLATION OF THE NATIONAL PROHIBITION ACT AND WHICH AUTOMOBILE WAS TURNED OVER TO THE UNITED STATES FOR USE IN THE ENFORCEMENT OF SAID ACT.

THE ACT OF MARCH 3, 1925, 43 STAT. 1116, PROVIDED THAT THEREAFTER:

* * * ANY VESSEL OR VEHICLE SUMMARILY FORFEITED TO THE UNITED STATES FOR VIOLATION OF THE CUSTOMS LAWS, MAY, IN THE DISCRETION OF THE SECRETARY OF THE TREASURY, UNDER SUCH REGULATIONS AS HE MAY PRESCRIBE, BE TAKEN AND USED FOR THE ENFORCEMENT OF THE CUSTOMS LAWS OR THE NATIONAL PROHIBITION ACT, IN LIEU OF THE SALE THEREOF UNDER EXISTING LAW.

SEC. 2. THAT UPON APPLICATION THEREFOR BY THE SECRETARY OF THE TREASURY, ANY VESSEL OR VEHICLE FORFEITED TO THE UNITED STATES BY A DECREE OF ANY COURT FOR VIOLATION OF THE CUSTOMS LAWS OR THE NATIONAL PROHIBITION ACT MAY BE ORDERED BY THE COURT TO BE DELIVERED TO THE TREASURY DEPARTMENT FOR USE IN THE ENFORCEMENT OF THE CUSTOMS LAWS OR THE NATIONAL PROHIBITION ACT, IN LIEU OF THE SALE THEREOF UNDER EXISTING LAW.

SEC. 3. THAT ANY VESSEL OR VEHICLE ACQUIRED UNDER THE PROVISIONS OF SECTION 1 OR 2 OF THIS ACT SHALL BE UTILIZED ONLY FOR OFFICIAL PURPOSES IN THE ENFORCEMENT OF THE CUSTOMS LAWS OR THE NATIONAL PROHIBITION ACT. THE APPROPRIATIONS AVAILABLE FOR DEFRAYING THE EXPENSES OF COLLECTING THE REVENUE FROM CUSTOMS OR FOR ENFORCEMENT OF THE NATIONAL PROHIBITION ACT SHALL HEREAFTER BE AVAILABLE FOR THE PAYMENT OF EXPENSES OF MAINTENANCE, REPAIR, AND OPERATION OF SAID VESSELS AND VEHICLES, INCLUDING MOTOR- PROPELLED PASSENGER-CARRYING VEHICLES. SAID APPROPRIATIONS SHALL ALSO BE AVAILABLE FOR THE PAYMENT OF THE ACTUAL COSTS INCIDENT TO THE SEIZURE AND FORFEITURE, AND IF THE SEIZURE IS MADE UNDER ANY SECTION OF LAW UNDER WHICH LIENS ARE RECOGNIZED, FOR THE PAYMENT OF THE AMOUNT OF SUCH LIEN ALLOWED BY THE COURT: * * *.

WHEN THE MONITION FOR THE FORFEITURE OF THE AUTOMOBILE WAS ISSUED THE COMMERCIAL CREDIT CO. FILED AN INTERVENING PETITION CLAIMING THAT IT HELD A LIEN ON SAID AUTOMOBILE FOR DEFERRED PURCHASE MONEY IN THE SUM OF $160.89, WITH INTEREST THEREON FROM JULY 3, 1925, PURSUANT TO A CERTAIN CONDITIONAL SALES AGREEMENT WHEREOF IT WAS THE ASSIGNEE, AND THE SECRETARY OF THE TREASURY FILED AN APPLICATION PRAYING THAT THE SAID AUTOMOBILE BE TURNED OVER THE TREASURY DEPARTMENT FOR USE IN THE ENFORCEMENT OF THE NATIONAL PROHIBITION ACT. THE COURT ADJUDGED THAT THE COMMERCIAL CREDIT CO. HAD A VALID LIEN AGAINST THE AUTOMOBILE FOR $160.89, WITH INTEREST THEREON FROM JULY 3, 1925, "SUBJECT TO THE ORDINARY STORAGE CHARGES AND COSTS OF SALE," AND THAT THE AUTOMOBILE SHOULD BE TURNED OVER TO THE TREASURY DEPARTMENT AS PRAYED.

SECTION 3 OF THE ACT OF MARCH 3, 1925, SUPRA, PROVIDES THAT IF THE AUTOMOBILE IS TURNED OVER TO THE TREASURY DEPARTMENT FOR USE IN THE ENFORCEMENT OF PROHIBITION AND "THE SEIZURE IS MADE UNDER ANY SECTION OF LAW UNDER WHICH LIENS ARE RECOGNIZED," THE APPROPRIATIONS FOR ENFORCEMENT OF THE NATIONAL PROHIBITION ACT SHALL THEREAFTER BE AVAILABLE "FOR THE PAYMENT OF THE AMOUNT OF SUCH LIEN ALLOWED BY THE COURT.' THE LIEN FOR $160.89, WITH INTEREST AT 6 PERCENT, AS PROVIDED IN THE PURCHASE MONEY NOTE FROM JULY 3, 1925, TO SEPTEMBER 8, 1925, DATE OF THE FORFEITURE AND AS ALLOWED BY THE COURT, WILL BE PAID AND CHARGED TO THE APPROPRIATIONS, CURRENT ON THE DATE OF THE FORFEITURE, FOR THE ENFORCEMENT OF THE NATIONAL PROHIBITION ACT.