DAWKINS, District Judge.
The question presented in this proceeding is as to whether the owners of lands, condemned for public purposes, are liable for state and parish taxes for the calendar year 1941, accruing between the time of taking possession by the government and the passing of title. The facts pertinent to this issue have been stipulated as follows:
"The United States of America by declaration of taking No. 6 acquired title to Tract No. A-21 claimed...
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