James Rees & Sons Co. v. Pittsburgh & Cincinnati Packet Line

McPHERSON, Circuit Judge.

It is not necessary to discuss this appeal. The commonwealth concedes its claim to be inferior in rank to the liens that are referred to in Appeal of James Rees & Sons Co., 237 Fed. 555,-C. C. A. -, and as these are in excess of the fund for distribution there is no money to he applied to the claim now before us. We do not pass upon the merits,, therefore, but merely dismiss the appeal.