FOLTA, District Judge.
The question presented in this controversy concerns the rank and priority to be accorded the claims of the United States for taxes in the sum of $18,951.53, the claim of the Bank of Wrangell for the balance due on its mortgages on the real property of the insolvent debtor in the sum of $48,520, the claim of the Town of Wrangell for taxes in the sum of $4,952.10, and the mechanic's lien claim of Walter J. Stutte, based on improvements constructed...
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