THOMPSON, Circuit Judge.
This is an appeal from a decree of the District Court for the District of New Jersey. A libel in admiralty was filed against the schooner Ethel V. Stowman. The appellant intervened, claiming a prior lien for taxes assessed against the same schooner. The commissioner, to whom the case was referred, allowed the claim but was reversed by the District Court, which held that the taxes were not legally and properly assessed so as to impose a lien...
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