Salisbury

In the United States District Court for the Eastern District of New York, hereafter called the New York court, the United States brought a civil action against Canadian American Company, Inc., and others for the foreclosure of Federal tax liens, for the appointment of a receiver and for other relief. In that action, the New York court made an order appointing appellee, Joseph F. Ruggieri, as receiver of all of the property and assets of Canadian American Company, Inc., and others, including three parcels of land, hereafter called the property, in the Southern District of California. Within ten days after the entry of his order of appointment, the receiver filed in the United States District Court for the Southern District of California, hereafter called the California court, copies of the complaint and his order of appointment. Thereafter, on May 21, 1951, appellant, D. B. Salisbury, wrote the receiver a letter reading as follows :

The $6,100 mentioned in the above quoted letter was deposited with the receiver on or about May 21, 1951. The balance ($54,-010) of the offered price was never deposited, paid or tendered.

The receiver never accepted appellant’s offer, never complied…