JW Goldsmith, Jr.-Grant Co. v. United States, 254 U.S. 505 (1921) (No. 214)

Case name: JW Goldsmith, Jr.-Grant Co. v. United States Opinion filed: 1921-01-17 Docket No.: 214 Citations: • 254 U.S. 505 • 41 S. Ct. 189 • 65 L. Ed. 376 • 1921 U.S. LEXIS 1863 Case holding summaries: • "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." • forfeiture not a denial of procedural due process despite the absence of preseizure notice and opportunity for a hearing • forfeiture of goods concealed to avoid taxes • "[T]he thing is primarily considered the offender." • statute "too firmly fixed in the punitive and remedial jurisprudence of the country to be now displaced" • forfeiture of goods concealed to avoid taxes • "`[S]uch misfortunes are in part owing to the negligence of the owner, and therefore he is properly punished by such forfeiture' " • "But whether the reason for section 3450 be artificial or real, it is too firmly fixed in the punitive and remedial jurisprudence of the country to be now displaced." • forfeiture not a denial of procedural due process despite the absence of preseizure notice and opportunity for a hearing • "[T]he thing is primarily considered the offender." • referring to "the adaptability of a particular form of property to an illegal purpose" • expressing doubt about expansive forfeiture applications • describing the ancient roots of this legal fiction • "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." • Excessive Fines Clause of the Eighth Amendment not discussed when innocent person's interest in property was forfeited even though the forfeiture was imposed by the United States