Cite as: 510 U. S. 43 (1993)
Opinion of Rehnquist, C. J.
seizure of property to collect the internal revenue of the United States." 407 U. S., at 91-92 (citing Phillips v. Commissioner, supra). Certainly the present seizure is analogous, and it is therefore quite inaccurate to suggest that Fuentes is authority for the Court's holding in the present case.
Likewise in Doehr, the Court struck down a state statute authorizing prejudgment attachment of real estate without prior notice or hearing due to potential bias of the self-interested private party seeking attachment. The Court noted that the statute enables one of the private parties to " 'make use of state procedures with the overt, significant assistance of state officials,' " that involve state action " 'substantial enough to implicate the Due Process Clause.' " Connecticut v. Doehr, supra, at 11 (quoting Tulsa Professional Collection Services, Inc. v. Pope, 485 U. S. 478, 486 (1988)). The Court concluded that, absent exigent circumstances, the private party's interest in attaching the property did not justify the burdening of the private property owner's rights without a hearing to determine the likelihood of recovery. 501 U. S., at 18. In the present case, however, it is not a private party but the Government itself which is seizing the property.
The Court's effort to distinguish Calero-Toledo v. Pearson Yacht Leasing Co., 416 U. S. 663 (1974), is similarly unpersuasive. The Court says that "[c]entral to our analysis in Calero-Toledo was the fact that a yacht was the 'sort [of property] that could be removed to another jurisdiction, destroyed, or concealed, if advance warning of confiscation were given.' " Ante, at 52 (quoting Calero-Toledo, supra, at 679). But this is one of the three reasons given by the Court for upholding the summary forfeiture in that case: The other two—"fostering the public interest in preventing continued illicit use of the property," and the fact that the "seizure is not initiated by self-interested private parties; rather, Commonwealth officials determine whether seizure is appropriate . . . ," 416 U. S., at 679—are both met in the present
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