In re Columbia Tobacco Co.

BYERS, District Judge.

Petition for certificate of review of determination of referee.

The two questions presented have to do with the effect here to be given to tax payments arising under State and City statutes imposing a cigarette tax.

The bankrupt was a wholesale dealer in cigarettes, tobacco and kindred products, and failed to pay certain taxes imposed by the said legislation; that is, it obligated itself to pay for tax stamps purchased on credit- — as the law permitted — and payment was made instead by the United States Fidelity and Guaranty Company, a surety for the bankrupt, as to the…