SIBLEY, Circuit Judge.
The United States had on record a lien for taxes against lands in Florida of E. M. Brelsford, a citizen of that state. Whitney Trust & Savings Bank, a corporation of Louisiana, and John J. Dutel, a citizen of Florida, were trustees in a mortgage given by Brelsford to secure three notes for $36,000 each made by one Dunkle and indorsed for accommodation by Brelsford; the notes being owned by certain banks and a certain citizen of New Orleans...
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