SOPER, Circuit Judge.
The defendant in the District Court appeals from a judgment wherein he was held liable for an assessment on shares of stock of a national bank levied by the Comptroller of the Currency under 12 U.S.C.A. § 64. The District Judge made special findings supported by the evidence which disclosed the following facts:
On December 3, 1930, defendant, the registered owner of 7 shares of stock in the National Loan and Exchange Bank of Columbia...
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