TAFT, J.
Although, in its brief on its motion to certify, the state apparently conceded that the United States was entitled to all the unencumbered funds, the state contended in its brief on the merits and in argument on the merits that the lien which it claims by reason of the foregoing statutory provisions cannot be affected by the federal statutes. Since the United States does not claim to be entitled to any portion of the encumbered funds, these contentions of...
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