HAMILTON, Circuit Judge.
Petitioner in 1920, using the device of a deed of trust given as security for the performance of the obligation, issued five hundred $1,000 "Purchase Money First Lien Six Per Cent Sinking Fund Gold Bonds," redeemable upon any interest day at par and accrued interest, the entire issue maturing in 1940. Annual sinking fund payments to the trustee were required, such payments measured at the rate of five cents per ton of coal actually mined from...
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