GODDARD, District Judge.
Petition to review an order of the referee in bankruptcy disallowing a preferred claim of the city of New York against the bankrupt estate for $71.56. The trustee in bankruptcy has consented to the allowance of the claim as a general one for $68.15, which is the amount of the claim exclusive of a penalty of $3.41, which concededly the claimant may not have; so the question now presented is whether the claim is entitled to priority in payment...
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