Louis Brandeis

“ The marshal sold the alcohol for $1.85 per wine gallon. In confirming the sale, the court ordered (1) that the alcohol be delivered to the purchaser free of all government taxes or tax liens and customs duties; (2) that it 'shall be treated by the United States Government and any of its departments as tax paid, irrespective of the lack of any stamp or tax certificate affixed thereto on the respective containers in which said alcohol may be deposited or contained'; and (3) that the proceeds of sale be paid into the registry of the court. ”

“ Finally, Rizzo contends that this Court lacks jurisdiction because the order appealed from does no more than carry out another order not here for review. This is not true. The United States seeks to enforce against property in the possession of the Circuit Court of Appeals a right which had not theretofore been litigated, and which was not barred by earlier proceedings. If the government had been a stranger to the litigat on, it would have been entitled to intervene ”

“ There is no basis for the contention that the United States is estopped by an election of remedies. Compare Southern Pacific Co. v. Bogert, 250 u.S. 483, 490, 491, 39 S.Ct. 533, 63 L.Ed. 1099.
Fourth. Rizzo contends that the United States is also barred because its counsel agreed, when the terms of sale were framed, that the proceeds should be answerable only to the causes of forfeiture set forth in the libel nd that any tax lien should be waived. ”