MAUGHMER, Commissioner.
In this case both the appellant United States of America and the respondent Esther G. Barnes assert a valid and prior lien on a certain bank account. The property involved is the sum of $3,884.75 which, when this proceeding was instituted, existed as a general deposit in the Westport Bank of Kansas City, Missouri, in the name of E. M. Hilton, who was then deceased.
We state the facts chronologically in so far as practicable. On February...
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