In re Pelican Insurance

•The opinion of the court was delivered by

McEnery, J.

To the account of the liquidators of the Pelican In - suranee Company, several oppositions were filed, as follows:

W. F. Grubbs, for one thousand dollars.

Mrs. M. W. Smith, for one thousand, nine hundred and thirty dollars.

The State of Louisiana, for taxes.

The city of New Orleans, for taxes.

The civil sheriff of New Orleans, for costs.

There was judgment maintaining the oppositions.

The liquidators appealed.

W. F. Grubbs & Co., doing business in North Carolina, insured a stock of Goods in the Pelican Insurance Company.

There was a total loss by…