A-5619, JANUARY 8, 1925, 4 COMP. GEN. 594

A-5619: Jan 8, 1925

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WERE APPREHENDED BY AGENTS OF THE BUREAU OF INTERNAL REVENUE. WAS A SEPARATE AND DISTINCT MATTER. ARE CHARGEABLE AGAINST THE APPROPRIATION OF THE DEPARTMENT OF JUSTICE FOR "SALARIES. THE APPROPRIATIONS OF THE BUREAU OF INTERNAL REVENUE FOR ENFORCEMENT OF THE NATIONAL PROHIBITION AND NARCOTIC ACTS ARE NOT AVAILABLE FOR THE PAYMENT OF STORAGE CHARGES ON VEHICLES SEIZED. 1925: THERE IS FOR DECISION OF THIS OFFICE THE QUESTION AS TO WHICH. OF THE APPROPRIATIONS OF THE BUREAU OF INTERNAL REVENUE OR OF THE DEPARTMENT OF JUSTICE ARE CHARGEABLE WITH THE COST OF STORING ONE FORD SEDAN AUTOMOBILE SEIZED ON JANUARY 18. THE AUTOMOBILE WAS STORED IN THE GARAGE OF E.A. THE SEIZURE TOGETHER WITH FACTS SHOWING A VIOLATION OF THE HARRISON NARCOTIC LAW UPON THE PART OF GREEN AND LICHTOR WAS REPORTED TO THE UNITED STATES ATTORNEY FOR FURTHER ACTION.

A-5619, JANUARY 8, 1925, 4 COMP. GEN. 594

STORAGE CHARGES ON AUTOMOBILE SEIZED, FORFEITED, AND SOLD UNDER SECTION 3450, REVISED STATUTES WHERE TWO VIOLATORS OF THE NARCOTIC ACT OF DECEMBER 17, 1914, 38 STAT. 785, AS AMENDED, WERE APPREHENDED BY AGENTS OF THE BUREAU OF INTERNAL REVENUE, TRIED AND CONVICTED, AND THEIR VEHICLE SEIZED FOR THE UNLAWFUL REMOVAL AND CONCEALMENT OF UNSTAMPED NARCOTIC DRUGS, THE SEIZURE, FORFEITURE, AND SALE OF SUCH VEHICLE, THOUGH GROWING OUT OF ENFORCEMENT OF THE NARCOTIC ACT, WAS A SEPARATE AND DISTINCT MATTER, GIVING RISE TO A PROCEEDING IN REM AGAINST THE OFFENDER, TO WIT, THE VEHICLE, UNDER SECTION 3450, REVISED STATUTES, AND THE STORAGE CHARGES ON SUCH VEHICLE, PENDING INSTITUTION AND CULMINATION OF ACTION AGAINST THE VEHICLE, ARE CHARGEABLE AGAINST THE APPROPRIATION OF THE DEPARTMENT OF JUSTICE FOR "SALARIES, FEES, AND EXPENSES OF MARSHALS, UNITED STATES COURTS.' THE APPROPRIATIONS OF THE BUREAU OF INTERNAL REVENUE FOR ENFORCEMENT OF THE NATIONAL PROHIBITION AND NARCOTIC ACTS ARE NOT AVAILABLE FOR THE PAYMENT OF STORAGE CHARGES ON VEHICLES SEIZED, FORFEITED, AND SOLD UNDER AND PURSUANT TO SECTION 3450, REVISED STATUTES.

DECISION BY COMPTROLLER GENERAL MCCARL, JANUARY 8, 1925:

THERE IS FOR DECISION OF THIS OFFICE THE QUESTION AS TO WHICH, IF ANY, OF THE APPROPRIATIONS OF THE BUREAU OF INTERNAL REVENUE OR OF THE DEPARTMENT OF JUSTICE ARE CHARGEABLE WITH THE COST OF STORING ONE FORD SEDAN AUTOMOBILE SEIZED ON JANUARY 18, 1921, IN KANSAS CITY, MO., BY BUREAU OF INTERNAL REVENUE NARCOTIC AGENTS, THE MATTER OF SEIZURE, ETC., BEING EXPLAINED BY THE OFFICER IN CHARGE OF THE NARCOTIC DIVISION, BUREAU OF INTERNAL REVENUE, WASHINGTON, D.C., IN HIS LETTER OF JUNE 21, 1924, AS FOLLOWS:

ON JANUARY 18, 1924 (1921), A NARCOTIC AGENT SEIZED A FORD SEDAN AUTOMOBILE, MOTOR NO. 2108588, OCCUPIED BY ISADORE GREEN AND BEN LICHTOR OF KANSAS CITY, MISSOURI, ON ACCOUNT OF SAID MACHINE HAVING BEEN USED IN THE UNLAWFUL REMOVAL, DEPOSIT, AND CONCEALMENT OF UNSTAMPED NARCOTIC DRUGS IN VIOLATION OF SECTION 3450, R.S. THE AUTOMOBILE WAS STORED IN THE GARAGE OF E.A. HELSEL, OF KANSAS CITY, MISSOURI, AND THE SEIZURE TOGETHER WITH FACTS SHOWING A VIOLATION OF THE HARRISON NARCOTIC LAW UPON THE PART OF GREEN AND LICHTOR WAS REPORTED TO THE UNITED STATES ATTORNEY FOR FURTHER ACTION.

ON JUNE 4, 1921, DEFENDANTS GREEN AND LICHTOR WERE FOUND GUILTY OF A VIOLATION OF THE HARRISON NARCOTIC LAW, AS AMENDED, AND LATER RECEIVED A SENTENCE OF IMPRISONMENT FOR ONE YEAR IN JAIL. BOTH DEFENDANTS APPEALED THEIR CASES TO THE CIRCUIT COURT OF APPEALS.

ON AUGUST 15, 1921, IN REPLY TO AN INQUIRY FROM THE NARCOTIC AGENT IN CHARGE, THE UNITED STATES ATTORNEY IN KANSAS CITY WROTE THAT THE CAR CLAIMED BY GREEN AND LICHTOR WAS STILL HELD BECAUSE THE DEFENDANTS HAD APPEALED FROM THEIR CONVICTION IN THE DISTRICT COURT, THE UNITED STATES ATTORNEY EVIDENTLY BEING OF THE OPINION THAT THE FORFEITURE OF THE MACHINE DEPENDED UPON THE SUCCESSFUL TERMINATION OF THE PROSECUTION AGAINST THE OCCUPANTS THEREOF. ON JULY 20, 1923, A MANDATE FROM THE CIRCUIT COURT OF APPEALS CONFIRMING THE CONVICTION IN THE LOWER COURT WAS FILED AND LIBEL PROCEEDINGS WERE INSTITUTED AGAINST THE CAR WHICH, ON JULY 1, 1923, HAD FORMALLY BEEN TAKEN INTO CUSTODY BY THE UNITED STATES MARSHAL. LIBEL PROCEEDINGS RESULTED ON MAY 28, 1924, IN A COURT ORDER FOR THE SALE OF THE AUTOMOBILE AND IT WAS DULY SOLD BY THE MARSHAL AT PUBLIC AUCTION FOR $10. UNDER THE ACT OF MAY 27, 1908, AS AMENDED BY THE ACT OF MAY 10, 1916, THE SALE PRICE OF THIS AUTOMOBILE WHEN TURNED OVER TO THE COLLECTOR OF INTERNAL REVENUE MUST BE DEPOSITED WITHOUT ANY DEDUCTION HAVING BEEN MADE.

THE NARCOTIC AGENT IN CHARGE OF THE KANSAS CITY, MISSOURI DIVISION HAS TRANSMITTED TO ME A CLAIM SUBMITTED TO HIM BY MR. E. A. HELSEL, OF 1815 TROOST AVENUE, KANSAS CITY, MISSOURI, FOR STORAGE OF THE AUTOMOBILE IN QUESTION FROM JANUARY 18, 1921, TO JULY 1, 1923, AT THE RATE OF $6 PER MONTH, TOTALING $147.11. THE OFFICE OF THE ATTORNEY GENERAL HAS NOTIFIED THE UNITED STATES MARSHAL AT KANSAS CITY, MISSOURI, THAT NO PART OF THE SAID CLAIM MAY PROPERLY BE PAID FROM AN APPROPRIATION UNDER THE CONTROL OF HIS DEPARTMENT, BECAUSE THE AUTOMOBILE WAS IN THE CUSTODY OF NARCOTIC AGENTS DURING THE ENTIRE PERIOD OF STORAGE REFERRED TO. IT IS TRUE THAT THE AUTOMOBILE WAS NOT FORMALLY PLACED IN THE CUSTODY OF THE UNITED STATES MARSHAL UNTIL JULY 1, 1923, BUT YOU WILL NOTE THE MATTER WAS PROMPTLY BROUGHT TO THE ATTENTION OF THE UNITED STATES ATTORNEY AFTER THE SEIZURE HAD BEEN MADE, AND THE RESULTING DELAY IN THE DISPOSITION OF THE AUTOMOBILE WAS DUE TO THE FAILURE OF THE UNITED STATES ATTORNEY TO INSTITUTE LIBEL PROCEEDINGS DUE, IT IS UNDERSTOOD, TO HIS IMPRESSION THAT IT WAS NECESSARY TO AWAIT THE FINAL RESULT OF CRIMINAL PROCEEDINGS AGAINST GREEN AND LICHTOR, WHO WERE OCCUPYING THE MACHINE AT THE TIME IT WAS SEIZED. THE QUESTION, THEREFORE, IS WHETHER THE CLAIM FOR STORAGE CHARGES AS SUBMITTED MAY PROPERLY BE SETTLED FROM APPROPRIATIONS PERTAINING TO THE DEPARTMENT OF JUSTICE, OR WHETHER SUCH SETTLEMENT SHOULD BE MADE FROM THE APPROPRIATION "ENFORCEMENT OF THE NARCOTIC AND NATIONAL PROHIBITION ACTS (INTERNAL REVENUE)" OR ANY OTHER APPROPRIATION PERTAINING TO THE BUREAU OF INTERNAL REVENUE. * * *.

IN RESPONSE TO THE REQUEST FOR DECISION JUST QUOTED, THE OFFICER IN CHARGE OF THE NARCOTIC DIVISION, BY LETTER OF JULY 11, 1924, WAS ADVISED AS FOLLOWS:

DISBURSING OFFICERS ARE NOT AUTHORIZED UNDER SECTION 8 OF THE ACT OF JULY 31, 1894, 28 STAT. 207, AS AMENDED BY THE ACT OF JUNE 10, 1921, 42 STAT. 23, 27, TO SUBMIT TO THIS OFFICE FOR DECISION GENERAL QUESTIONS OF LAW PROPERLY FOR THE PRESENTATION OF THE HEAD OF THE DEPARTMENT OR ESTABLISHMENT CONCERNED, BUT ONLY AS TO THE LEGALITY OF ANY PAYMENT THEY MAY BE CALLED UPON TO MAKE ON A PROPERLY CERTIFIED AND APPROVED VOUCHER PRESENTED TO THEM FOR PAYMENT AND WHICH VOUCHER MUST ACCOMPANY THE REQUEST FOR DECISION. SEE 25 COMP. DEC. 653. NO CERTIFIED AND APPROVED VOUCHER FOR THE STORAGE OF THE AUTOMOBILE FROM JANUARY 18, 1921, TO JULY 1, 1923, ACCOMPANIED THE SUBMISSION IN THIS CASE, AND SO FAR AS APPEARS THEREIN, YOU HAVE NOT BEEN CALLED UPON TO PAY SUCH A VOUCHER.

FURTHERMORE, THE CLAIM FOR STORAGE APPEARS AS ONE INVOLVING DOUBTFUL QUESTIONS OF LAW AND FACT WHICH A DISBURSING OFFICER IS NOT CALLED UPON NOR AUTHORIZED TO DETERMINE. BOTH FOR THE PROTECTION OF THE TREASURY AND OF THE DISBURSING OFFICER, VOUCHERS INVOLVING DOUBTFUL QUESTIONS OF LAW AND FACT SHOULD BE TRANSMITTED TO THIS OFFICE WITH ADMINISTRATIVE REPORT AND RECOMMENDATION FOR SETTLEMENT AS CLAIMS. SEE 22 COMP. DEC. 350.

THE CLAIM FOR STORAGE IN THE INSTANT CASE SHOULD BE TRANSMITTED TO THIS OFFICE WITH FULL ADMINISTRATIVE REPORT AND RECOMMENDATION FOR DIRECT SETTLEMENT.

BY LETTER OF SEPTEMBER 4, 1924, DEPUTY COMMISSIONER OF INTERNAL REVENUE H. F. MIRES,"BY DIRECTION OF THE COMMISSIONER," TRANSMITTED THE CLAIM OF HELSEL TO THIS OFFICE FOR DIRECT SETTLEMENT, WITH THE FOLLOWING COMMENT:

THERE IS FORWARDED HEREWITH FOR YOUR CONSIDERATION A CLAIM SUBMITTED FOR $147.11 BY E. A. HELSEL, 1816 TROOST AVENUE, KANSAS CITY, MO., TO WHICH MEMORANDA FROM THE PROHIBITION COMMISSIONER AND THE ASSISTANT PROHIBITION COMMISSIONER ARE ATTACHED.

THE CLAIM HAS NOT BEEN APPROVED BY THIS OFFICE AS THERE APPEARS TO BE A QUESTION AS TO THE AVAILABILITY OF AN INTERNAL REVENUE APPROPRIATION FOR ITS PAYMENT, THE OPINION OF THE PROHIBITION COMMISSIONER BEING THAT THE EXPENSE IS A PROPER CHARGE AGAINST A DEPARTMENT OF JUSTICE APPROPRIATION.

THE MATTER WAS REFERRED TO THE ATTORNEY GENERAL ON SEPTEMBER 18, 1924, AND IN RESPONSE TO SUCH REFERENCE THIS OFFICE WAS ADVISED BY LETTER OF THE ATTORNEY GENERAL OF SEPTEMBER 22, 1924, AS FOLLOWS:

REFERRING TO YOUR INDORSEMENT OF SEPTEMBER 18, 1924, (045782 ATB 911), OF THE FILE IN REFERENCE TO THE CLAIM OF E. A. HELSEL, 1816 TROOST AVENUE, KANSAS CITY, MISSOURI IN THE SUM OF $147.11, COVERING STORAGE CHARGES ON AN AUTOMOBILE SEIZED BY A NARCOTIC AGENT, THIS DEPARTMENT DESIRES TO SUBMIT THE FOLLOWING:

IT WILL BE OBSERVED THAT DURING THE PERIOD COVERED BY SAID ACCOUNT, I.E., FROM JUNE 18, 1921, TO JUNE 30, 1923, THE MACHINE WAS IN THE CUSTODY OF THE INTERNAL REVENUE OFFICERS--- THE SAME NOT HAVING COME INTO THE MARSHAL'S CUSTODY UNTIL JULY 1, 1923. YOU INVITE ATTENTION TO THE DECISION OF THE COMPTROLLER IN 1 COMP. GEN. 516, RELATIVE TO THE PAYMENT OF STORAGE "ON AUTOMOBILES SEIZED BY THE COMMISSIONER OF INTERNAL REVENUE.' THIS DEPARTMENT DOES NOT CONSIDER THAT THE DECISION ABOVE MENTIONED IS APPLICABLE SO FAR AS ANY PROPOSED PAYMENT OF THIS EXPENSE FROM AN APPROPRIATION UNDER ITS CONTROL IS CONCERNED, FOR REASON THAT IN THIS CASE IT WAS THE DUTY OF THE NARCOTIC AGENT, UNDER THE LAW, TO MAKE THE SEIZURE AND CONGRESS HAS PROVIDED FUNDS, TO BE DISBURSED UNDER THE DIRECTION OF THE SECRETARY OF THE TREASURY FOR THE PURPOSE OF CARRYING THE PROVISIONS OF THE STATUTE INTO EFFECT. THIS SHOULD OF COURSE BE DISTINGUISHED FROM THOSE CASES WHERE "ARRESTS" ARE MADE BY STATE OR OTHER LOCAL OFFICERS FOR AND IN BEHALF OF THIS DEPARTMENT AND WHEN IT IS NOT A PART OF THEIR OFFICIAL DUTY TO MAKE SAME.

THE COMPTROLLER APPARENTLY RECOGNIZES THE AVAILABILITY OF THE APPROPRIATION UNDER THE CONTROL OF THE SECRETARY OF THE TREASURY FOR THE PAYMENT OF STORAGE CHARGES ON AUTOMOBILES SEIZED BY FEDERAL PROHIBITION AGENTS FOR VIOLATIONS OF THE NATIONAL PROHIBITION ACT. IN HIS DECISION OF DECEMBER 13, 1922, 2 COMP. GEN. 377, 379, HE STATED THAT:

"WHERE IT IS NECESSARY TO ADVANCE FROM ANY APPROPRIATION, EITHER OF THE JUDICIARY OR OF THE PROHIBITION SERVICE, FUNDS FOR PAYMENT OF DEAD STORAGE CHARGES THE APPROPRIATION MAY BE REIMBURSED FROM THE PROCEEDS OF THE AFTER SALE OF THE AUTOMOBILE.'

IT MAY BE ADDED THAT THE AMOUNT ESTIMATED FOR THE APPROPRIATION FOR THE PURPOSE OF CARRYING INTO EFFECT THE PROVISIONS OF THE NARCOTIC AND NATIONAL PROHIBITION ACTS APPARENTLY COVERED STORAGE CHARGES DURING SUCH PERIODS AS THE MACHINES WERE IN THE CUSTODY OF THE PROHIBITION AUTHORITIES, AND THE PROCEEDS OF THE SALES WERE NOT SUFFICIENT TO COVER SAME. THE ESTIMATES OF THE DEPARTMENT, ON THE OTHER HAND, WERE NOT PREPARED ON THE ASSUMPTION THAT SUCH PAYMENTS WOULD BE MADE FROM ANY APPROPRIATION UNDER ITS CONTROL, NOR HAS IT HERETOFORE BEEN THE PRACTICE TO MAKE SAME. IF ALL SUCH CHARGES WERE HELD TO BE PAYABLE BY THIS DEPARTMENT, THE APPROPRIATION WOULD IMMEDIATELY FACE A CONSIDERABLE DEFICIT.

IN VIEW OF THE FOREGOING, THIS DEPARTMENT DESIRES TO PROTEST AGAINST THE PAYMENT OF THIS CLAIM FROM THE APPROPRIATION "SALARIES, FEES AND EXPENSES OF MARSHALS, UNITED STATES COURTS," OR FROM ANY OTHER APPROPRIATION UNDER ITS CONTROL.

SECTION 3450, REVISED STATUTES, PROVIDES:

WHENEVER ANY GOODS OR COMMODITIES FOR OR IN RESPECT WHEREOF ANY TAX IS OR SHALL BE IMPOSED, OR ANY MATERIALS, UTENSILS, OR VESSELS PROPER OR INTENDED TO BE MADE USE OF FOR OR IN THE MAKING OF SUCH GOODS OR COMMODITIES ARE REMOVED, OR ARE DEPOSITED OR CONCEALED IN ANY PLACE, WITH INTENT TO DEFRAUD THE UNITED STATES OF SUCH TAX, OR ANY PART THEREOF, ALL SUCH GOODS AND COMMODITIES, AND ALL SUCH MATERIALS, UTENSILS, AND VESSELS, RESPECTIVELY, SHALL BE FORFEITED; AND IN EVERY SUCH CASE ALL THE CASKS, VESSELS, CASES, OR OTHER PACKAGES WHATSOEVER, CONTAINING, OR WHICH SHALL HAVE CONTAINED, SUCH GOODS OR COMMODITIES, RESPECTIVELY, AND EVERY VESSEL, BOAT, CART, CARRIAGE, OR OTHER CONVEYANCE WHATSOEVER, AND ALL HORSES OR OTHER ANIMALS, AND ALL THINGS USED IN THE REMOVAL OR FOR THE DEPOSIT OR CONCEALMENT THEREOF, RESPECTIVELY, SHALL BE FORFEITED. * * *

THE APPROPRIATION FOR "ENFORCEMENT OF THE NARCOTIC AND NATIONAL PROHIBITION ACTS (INTERNAL REVENUE) 1921," ACT OF MAY 29, 1920, 41 STAT. 654, AND THE APPROPRIATIONS FOR THE SAME OBJECTS FOR THE FISCAL YEAR 1922, ACT OF MARCH 3, 1921, 41 STAT. 1274, AND THE FISCAL YEAR 1923, ACT OF FEBRUARY 17, 1922, 42 STAT. 376, PROVIDED AS FOLLOWS:

FOR EXPENSES TO ENFORCE THE PROVISIONS OF THE "NATIONAL PROHIBITION ACT" AND THE ACT ENTITLED ,AN ACT TO PROVIDE FOR THE REGISTRATION OF, WITH COLLECTORS OF INTERNAL REVENUE, AND TO IMPOSE A SPECIAL TAX UPON ALL PERSONS WHO PRODUCE, IMPORT, MANUFACTURE, COMPOUND, DEAL IN, DISPENSE, SELL, DISTRIBUTE, OR GIVE AWAY OPIUM OR COCOA LEAVES, THEIR SALTS, DERIVATIVES, OR PREPARATIONS, AND FOR OTHER PURPOSES," APPROVED DECEMBER 17, 1914, AS AMENDED BY THE "REVENUE ACT OF 1918," INCLUDING THE EMPLOYMENT OF EXECUTIVE OFFICERS, AGENTS, INSPECTORS, CHEMISTS, ASSISTANT CHEMISTS, SUPERVISORS, CLERKS, AND MESSENGERS IN THE FIELD AND IN THE BUREAU OF INTERNAL REVENUE IN THE DISTRICT OF COLUMBIA, TO BE APPOINTED AS AUTHORIZED BY LAW; THE SECURING THE EVIDENCE OF VIOLATIONS OF THE ACTS, AND FOR THE PURCHASE OF SUCH SUPPLIES, EQUIPMENT, MECHANICAL DEVICES, LABORATORY SUPPLIES, BOOKS, NECESSARY PRINTING AND BINDING, AND FOR OTHER EXPENDITURES AS MAY BE NECESSARY IN THE DISTRICT OF COLUMBIA AND SEVERAL FIELD OFFICES AND FOR RENTAL OF NECESSARY QUARTERS. * * *

THE APPROPRIATION FOR "SALARIES, FEES, AND EXPENSES OF MARSHALS, UNITED STATES COURTS, 1921," ACT OF JUNE 5, 1920, 41 STAT. 923, AND THE APPROPRIATIONS FOR THE SAME OBJECTS FOR THE FISCAL YEAR 1922, ACT OF MARCH 4, 1921, 41 STAT. 1412, AND THE FISCAL YEAR 1923, ACT OF JUNE 1, 1922, 42 STAT. 615, PROVIDES AS FOLLOWS:

FOR SALARIES, FEES, AND EXPENSES OF UNITED STATES MARSHALS AND THEIR DEPUTIES * * *.

IN J. W. GOLDSMITH, JR.--- GRANT COMPANY V. UNITED STATES, 254 U.S. 505, IT WAS HELD, QUOTING FROM THE SYLLABUS, THAT:

1. UNDER PAR. 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. * * * AND IN THE SAME CASE, PAGE 513, IT WAS SAID: * * * IT IS THE ILLEGAL USE THAT IS THE MATERIAL CONSIDERATION, IT IS THAT WHICH WORKS THE FORFEITURE, THE GUILT, OR INNOCENCE OF ITS OWNER BEING ACCIDENTAL. IF WE SHOULD REGARD SIMPLY THE ADAPTABILITY OF A PARTICULAR FORM OF PROPERTY TO AN ILLEGAL PURPOSE, WE SHOULD HAVE TO ASCRIBE FACILITY TO AN AUTOMOBILE AS AN AID TO THE VIOLATION OF THE LAW. IT IS A "THING" THAT CAN BE USED IN THE REMOVAL OF "GOODS AND COMMODITIES" AND THE LAW IS EXPLICIT IN ITS CONDEMNATION OF SUCH THINGS.

THE APPREHENSION OF THE DEFENDANTS GREEN AND LICHTOR AND THEIR CONVICTION RESULTED FROM THE ENFORCEMENT OF THE LAW AS TO NARCOTICS, BUT THE SEIZURE, FORFEITURE, AND SALE OF THE VEHICLE IN QUESTION, THOUGH GROWING OUT OF SUCH ENFORCEMENT, WAS A SEPARATE AND DISTRICT MATTER GIVING RISE TO A PROCEEDING IN REM AGAINST THE OFFENDER, TO WIT, THE VEHICLE.

THE APPROPRIATIONS OF THE BUREAU OF INTERNAL REVENUE QUOTED, SUPRA, ARE SPECIFICALLY MADE AVAILABLE FOR ENFORCEMENT OF THE NATIONAL PROHIBITION AND NARCOTIC ACTS, AND BEING THUS RESTRICTED THEY ARE NOT AVAILABLE FOR PAYMENT OF THE STORAGE CHARGES ON THE VEHICLE HERE IN QUESTION, SEIZED, FORFEITED, AND SOLD UNDER AND PURSUANT TO SECTION 3450, REVISED STATUTES, AND IT IS ACCORDINGLY SO HELD.

WHEN THE DEPARTMENT OF JUSTICE UNDERTOOK TO PROSECUTE THE OFFENDER, THE VEHICLE, IT ASSUMED CONTROL, AND SUCH CONTROL RELATED BACK TO THE DATE OF THE SEIZURE SO AS TO OBLIGATE ITS APPROPRIATIONS FOR SUCH EXPENSES AS THERE MAY HAVE BEEN IN CONNECTION WITH SUCH SEIZURE. 1 COMP. GEN. 516. IT IS ACCORDINGLY HELD THAT THE APPROPRIATIONS "SALARIES, FEES, AND EXPENSES OF MARSHALS, UNITED STATUTES COURTS," FOR THE FISCAL YEARS 1921, 1922, AND 1923 ARE PROPERLY CHARGEABLE WITH THE COST OF STORING THE VEHICLE HERE IN QUESTION IN AMOUNTS OF $27.11, $60, AND $60, RESPECTIVELY.

WHEN THE NARCOTIC AGENT NOTIFIED THE MARSHAL OR DISTRICT ATTORNEY OF THE FACT OF SEIZURE AND THE PLACE OF STORAGE THE DUTY AND RESPONSIBILITY OF SEEING THAT THE VEHICLE WAS PROMPTLY DISPOSED OF WAS UPON THE DEPARTMENT OF JUSTICE, AND SUCH DUTY AND RESPONSIBILITY CAN NOT BE AVOIDED BY DELAY IN ASSUMING ACTUAL CUSTODY OR CONTROL OF THE VEHICLE.