In re Western Implement Co.

PURDY, District Judge.

This is a petition to review an order of the referee in bankruptcy in the above-entitled matter in which he held that the state of Minnesota was not entitled to priority as to its claim against the estate of the Western Implement Company. The referee made his order refusing priority to the claim of the state upon an agreed statement of facts which, so far as the same are material to a review of the referee’s order, are as follows:

The Western Implement Company, a corporation organized under the laws of the state of Arizona, was adjudicated a bankrupt in the above-entitled…