GRAVEN, District Judge.
In this action both the plaintiffs and the defendant ask for a declaration as to liability for the payment of taxes upon a new building erected by the defendant upon premises leased by it from the plaintiffs. The plaintiffs, W. E. Beck and Eva Logan, are citizens of the States of Iowa and Illinois respectively. The defendant is a corporation organized under the law of the State of New York. Jurisdiction in this case is based upon diversity...
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