BARRETT, District Judge.
The petition to review the order of the referee discloses the following facts:
On November 8, 1932, the proper official of the town of Adrian levied certain tax fi. fas., issued by the town of Adrian, against H. C. Williams, one of the partners of the bankrupt firm, upon a certain lot of land in the town of Adrian. The said Williams owned other land in the town of Adrian. These tax fi. fas. were for taxes owing upon all of his lands...
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