L. HAND, Circuit Judge.
The plaintiff, the receiver of a national bank, sues to recover an assessment against the defendant as one of its shareholders, under section 64 of title 12 of the U. S. Code (12 USCA § 64). The defense as pleaded is meaningless; it alleges that when the defendant bought the shares (apparently the bank shares), the "plaintiff" did not stamp the certificate in compliance with section 270 of the New York Tax Law (Consol. Laws, c. 60). However...
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