JOHNSON, District Judge.
This proceeding comes before this court on exception of Joseph Simoncelli, tax collector of the borough of Winton, Lackawanna county, Pa., to the report of P. E. Kilcullen, referee in bankruptcy, designated as special master, filed in the clerk's office February 7, 1934, disallowing the claim of the tax collector for borough, school, poor, and county taxes, for the years 1923, 1924, and 1925, amounting to $12,747.14, in a second opinion and...
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