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action affirmed agent alleged allowed amended amount Appeals appellee application assessment authority bank bankrupt bankruptcy bill Board cause charge Circuit City claim Commissioner Company condition considered Constitution contention contract Corporation counsel decision defendant determined direct District Court District Judge effect entered entitled equity evidence fact federal filed follows further granted ground held income interest invention involved issue judgment jury lands limited liquor manufacture March matter means ment motion operation opinion paid parties patent payment permit person petition plaintiff practice present prior proceeding purchase question reason receiver record reference respect result rule statute sufficient suit taken testimony thereof tion trial trust United USCA witness York