Property is in the custody of the law when it has been lawfully taken by authority of legal process, and remains in the possession of a public officer (as, a sheriff) or an officer of a court (as. a receiver) empowered by law to hold it. Gilman v. Williams. 7 Wis. 334, 76 Am. Dec. 219; Weaver v. Duncan (Tenn. Ch. App.) 56 S. W. 41 ; Carriage Co. v. Solanes (C. C.) 108 Fed. 532; Stockwell v. Robinson, 9 Houst. (Del.) 313. 32 Atl. 528; In re Receivership, 109 La. 875, 33 South. 903.