UNITED STATES SUPREME COURT DECISIONS ON-LINE

Under § 64a of the Bankruptcy Act, the holders of tax certificates who have paid taxes and assessments on property of the bankrupt at tax sales of such property, which sales have been declared invalid, are entitled to be reimbursed the amount paid, on cancellation of their certificates, out of the general fund of the bankrupt's estate, with legal interest, but not with the larger interest and penalties imposed by statute in tax sale redemptions.

220 F.4d 1 modified and affirmed.

The facts, which involve the rights, under § 64a of the Bankruptcy Act, of the holders of tax sale certificates of land of the bankrupt, are stated in the opinion. clubjuris

Page 241 U. S. 589