MANTON, Circuit Judge.
Both plaintiff and defendants appeal from a decree awarding to the plaintiff 25 and to the defendants 50, $1,000 Liberty loan bonds, of a total of 75, deposited as bail for Arthur Flegenheimer, who was charged with a criminal offense in the Northern District of New York. Defendant Higgins, as collector of internal revenue of the Third district of New York, filed a lien for income taxes due the government from Flegenheimer and contends that all...
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