In Re Lasky

MURPHREE, District Judge.

These two cases involve substantially identical problems of law, for the decision of which one opinion will suffice.

In each of these two cases the trustee in bankruptcy filed with the referee, to whom the cases have been referred, a petition praying that the claim of the Tax Collector of Madison County, Alabama, for ad valorem taxes be reduced on the ground that the assessment of the value of the property taxed was excessive. In each case, on behalf of the tax collector and the tax assessor, a demurrer and motion to strike the petition was filed on the ground that…