MEMORANDUM OF DECISION AND ORDER
PLUMMER, Chief Judge.
The Barge or Vessel Sonya was arrested by the U. S. Marshal on February 7, 1968, following institution of proceedings by New England Fish Company and Seattle Seafoods, Inc., to foreclose a preferred ship mortgage. The United States intervened as assignee of the first preferred mortgage, Kodiak Island Borough intervened alleging a lien for unpaid property taxes, and Kodiak Oil Sales, Inc. and Nakat Packing...
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