ON THE MERITS
The plaintiff (as libelant) applied to condemn and enforce a forfeiture to the United States of America of certain firearms seized in this district by delegates of the Secretary of the Treasury as having been intended to be used in the violation of the requirements of 18 U.S.C. § 922(m). 26 U.S.C. § 7323(a); 18 U.S.C. § 924(d). The libelant and the claimant Mr. Robert E. Sheffield stipulated a waiver of a jury and submitted an agreed statement of facts as to his claim. The Court received evidence on the alleged violation on December 21, 1979.
The Court FINDS that Mr. Sheffield, doing business at 109 East State Street, Bristol, Tennessee, as Bob’s Confectionary on December 6, 1976 and May 3, 1977, among other dates, held license no. 1-62-082-01-09709 as a dealer in firearms under the provisions of the United States Code, title 18, chapter 44, and was required on those dates by 18 U.S.C. § 923(g) to keep records of his receipts and sales of firearms and ammunition; that, on the former date, such claimant knowingly failed to make an appropriate entry in and failed to properly maintain a record of the receipts and sales of a 25-cal. Titan pistol and a 7.7-cal. Japanese-style rifle, and, on the latter date, failed to make an appropriate entry in and failed to maintain a record of the receipts and sales of a Belton 7.92-cal. rifle and 10 rounds of ammunition; and that, at both such times, the hereinafter described firearms, of a value of $1,710, were intended by such claimant to be used in violation(s) of the aforenumbered chapter.
Upon those findings, the clerk is directed to prepare, enter and sign a judgment that
the Smith & Wesson revolver, 38-calibre, model 10-5, serial number D974612;
*20the Smith & Wesson revolver, 38-calibre, model 10-5, serial number D92450;
the H & R shotgun, 20-gauge, single-shot,. model Topper-58, serial number AM378697;
the Sears shotgun, 12-gauge, single-shot, model 282-510820, serial number 343074;
the Ruger semi-automatic rifle, 22-cali-bre, model 10/22, serial number 114— 95389;
the Winchester shotgun, 12-gauge, semiautomatic, model 1400, serial number 204060;
the Remington shotgun, 12-guage, semiautomatic, model 48, serial number 3022930;
the Winchester semi-automatic rifle, 22-calibre, lever-action, model 250, serial number B891482; and
the Winchester lever-action rifle, 22-cali-bre, model 9422, serial number F67611, with case,
seized by the plaintiff’s agents on May 16, 1977 at 109 East State Street, Bristol, Tennessee, each, is CONDEMNED and FORFEITED to the United States of America, and that the firearms listed in exhibit la to the agreed statement of facts herein as nos. 10-16, inclusive, and 18-25, inclusive, are the property of the claimant Mr. Robert E. Sheffield and are ORDERED to be returned to the designee of such claimant. If there is no remission or mitigation of the foregoing forfeitures, each firearm which has been condemned and forfeited shall be delivered by the delegates of the Secretary of the Treasury who seized such items to the Administrator of General Services, General Services Administration. 26 U.S.C. § 5872(b). All costs of this proceeding will be taxed to the claimant Mr. Sheffield. 26 U.S.C. § 7323(c).