MORRIS, District Judge.
This is an action in equity of a civil nature brought by the United States of America against Arthur H. Chickering, Sr., of Walpole, New Hampshire, to establish the superiority of mortgage liens on fourteen cows in favor of the Resettlement Administration, an agency of the United States, over a mortgage lien held by the defendant purporting to cover the same fourteen cows, and to recover the value of said cows sold by the defendant. Upon trial...
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