In re Sims

SPEER, District Judge.

This is an application on the part of the tax collector of Bibb county for an order directing the trustee appointed in the above-stated case to pay the taxes due for the year xgox on a fund of $3,000 in cash belonging to said bankrupt estate, and placed by the trustee, under order of the court, in the designated depository. The referee denying the application, a petition for review of that officer’s decision has been filed. This presents the question, are the funds in the hands of a trustee in bankruptcy liable to state and county taxation in that taxing district where…