COSGRAVE, District Judge.
The vital question on this petition for review is whether or not noncompliance with the provisions of Section 3440 of the Civil Code of California prevents the acquiring of a valid lien on the goods of a merchant in favor of the holder of warehouse receipts thereon as against the trustee in bankruptcy of the insolvent merchant. After a careful consideration of the evidence and the authorities cited, I find myself compelled to disagree with...
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