HULBERT, District Judge.
This matter comes up on a certificate of a Referee in Bankruptcy.
The petitioners purchased whiskey in barrels from the debtor and received and signed a form of contract having the appearance of an ordinary stock certificate, reciting as follows:
"We are holding for the account of and subject to the order of _____ pursuant to the terms of this contract _____ barrels of whiskey, stored in United States Internal Revenue Bonded...
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