ATWELL, District Judge.
The bankrupt has proceeded in accordance with section 75 of the Bankruptcy Act, as amended, 11 USCA § 203. His homestead consists of 144 acres of land. On this he owes the Dallas Joint Stock Land Bank $5,500. Appraisers, duly appointed, fixed the "fair and reasonable value of the land, not necessarily market value," $1,971. The rental value was determined to be 6 per cent. upon the amount of $2,000, which was fixed in round numbers, as...
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