Ketchum v. Pacific R.

TREAT, District Judge.

The defendant railroad being in the hands of receivers appointed by this court, a number of counties filed their intervening petitions, asking for the payment of taxes assessed against the companies while in possession of the receivers, and that the same should be paid out of tiie fund in their hands. The cases were referred to a master [S. D. Thompson, Esq.], who made the following report:

“Intervening petitions of Johnson, Gascon-ade and Osage counties.

“1. As to the burden of proof. The counsel forthe respondents insists that the burden lies in the first instance upon,…