This cause having been duly heard and considered on the record, briefs and oral arguments, from a consideration of which it appears that the opinion of the district court, United States v. One 1941 Chrysler Brougham Sedan, 74 F.Supp. 970, which incorporated findings of fact and conclusions of law, reasoned to a sound and correct conclusion;

The order of forfeiture of the Chrysler Brougham Sedan involved herein, entered by the district court on December 16, 1947, is affirmed.