In re Shawmut Finishing Co.

BROWN, District Judge.

This is a petition for review of the order of the referee allowing the claim of the city of Cranston for taxes for the years 1908, 1909, and 1910, with interest thereon, and declaring a lien therefor on the moneys received from the sale of the bankrupt’s property.

The question is one of statutory construction, involving sections 3, 11, 12, and 13, of chapter 60, General Laws of Rhode Island, Revision of 1909. Section 3 is as follows:

“Sec. 3. AH taxes assessed against the owner of any real estate shall constitute a lien on such real estate in any town, for the space of two…