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action affirmed agent alleged allowed amount appeal appellee application authority Bank bankrupt bankruptcy bill Board bonds carrier cause charge charter Circuit Judge City claim Commission Commissioner Company condition considered contention contract corporation creditors decision decree defendant determined directed District Court District Judge effect entered evidence fact federal filed follows funds further given granted held hold income interest Internal Revenue issued judgment July jury land lien limitation lines loading March matter ment mortgage officers operation opinion owner paid parties patent payment permit person petition petitioner plaintiff present prior proceedings purchase question rates reasonable receiver record referred respect result rule ship Stat statute suit taken testimony tion trial trust United USCA York