Harlan F. Stone

“ The objective of title 2, § 26, is not the prosecution of the offender, elsewhere provided for, but the confiscation of the seized liquor and the forfeiture of vehicles used in its transportation, to the limited extent specified in the section. Every act which it enjoins on public officials is directed to that end. ”

“ Undoubtedly, 'shall' is sometimes the equivalent of 'may' when used in a statute prospectively affecting government action. See Cairo & F. R. Co. v. Hecht, 95 U.S. 168, 24 L. Ed. 423; West Wisconsin Ry. Co. ”

“ The latter authorizes the forfeiture of vehicles used in the removal or concealment of any commodity with intent to deprive the United States of any tax upon it, which is made a criminal offense. The section does not, as does title 2, section 26 (27 USCA § 40) protect the interests of innocent lienors. ”

“ Richbourg Motor Company v. United States
Argued: April 25, 1930. --- Decided: May 19, 1930
In these cases certiorari was granted, 280 U.S. 549, 50 S.C.t. 85, 74 L. Ed. -, and 281 U.S. 707, 50 S.C.t. 237, 74 L. Ed. , respectively to pass on the question, whether proceedings for the forfeiture of a vehicle seized under section 26 of the National Prohibition Act [1] , as one used for unlawful transportation of intoxicating liquor, but, where there has been no prosecution for that offense, must be had under that section, or whether they may be prosecuted under the provisions of Rev. St. ”