United States v. County of Lawrence, City of New Castle, City of New Castle School District, County of Lawrence Institution District

FORMAN, Circuit Judge.

This is an appeal from an order of the United States District Court for the Western District of Pennsylvania 1 2 dis-missing the complaint of the appellant, the United States, in which it sought to have declared void certain tax liens for the year 1954 in the aggregate amount of :$116,900 imposed by the appellees, County of Lawrence, City of New Castle, City of New Castle School District and County of Lawrence Institution District, governmental bodies and arms of the state -government of the Commonwealth of Pennsylvania.

Briefly the pertinent facts which were agreed upon…