In re Kent Refining Co.

RAYMOND, District Judge.

The parties have stipulated that final disposition of the claim of Gelock Transfer Line may be made upon the certificate of the special master filed in the reorganization proceedings prior to adjudication of debtor as a bankrupt. The question for decision is one of law, the facts being uncontroverted and substantially as stated in the certificate of the special master. No restatement of the facts is deemed necessary.

The precise issue is whether or not under the mechanics’ lien statutes of Michigan (section 13101, C.L.Mich.1929), one who transports materials and…