Beecher

This is an appeal by S. P. Beecher, a farm debtor, from an order of the district court, entered December 20, 1947, allowing creditors’ claims in Beecher’s proceedings under Sec. 75, sub. s of the Bankruptcy Act.

Amount of Principal on the Claims.

The "original” claim of the Federal Land Bank of Spokane for $7,675.78, with interest at 6% from April 29, 1939, and the further sum of $647.42, with interest at 6% from July 7, 1939, is based on a sheriff’s certificate of sale to the creditor and taxes paid by the creditor. The sale was made on April 29, 1939, pursuant to a decree of foreclosure entered by a state court prior to Beecher’s proceeding under Sec. 75 of the Bankruptcy Act. The taxes paid July 7, 1939, were on the land purchased by the creditor at the foreclosure sale.

The “supplemental” claim of the Federal Land Bank for $672.54, with interest at 6% from August 25, 1941, .is based upon their payment of taxes and assessments for 1940-41 on the property covered by the sheriff’s certificate of sale.

The conciliation commissioner allowed both of these claims with interest and the district court approved this action, except that it modified the allowance of interest.…