PATTERSON, Circuit Judge.
Kountze Brothers were private bankers in New York. One of the firm's activities was to act for cities, counties, school districts and so on in payment of bonds and coupons. The firm closed its doors on October 13, 1931, and later went into bankruptcy. Reclamation proceedings were brought by the appellants, the City of Canton, Ohio, Big Horn County, Wyoming, and a number of counties, cities and districts in New Mexico, claiming that moneys...
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