Lay

The prior history of this ease appears in (C. C. A.) 48 F.(2d) 79 , where an order appointing a receiver was reversed and the trial court was “directed to settle the accounts of the receiver and to order the receiver to turn over to the appellant all property seized under its order by the receiver as soon as the appellant has secured an appointment as receiver thereof in the action now pending in the state court.” Mitchell v. Lay (C. C. A.) 48 F.(2d) 79, 85 .

To reverse the order settling the account, approved December 15, 1931, made pursuant to the above direction, the case is now here for review. Objections are made to the account as a whole on jurisdictional grounds and to incumbrance of the estate with unwarranted expenses of receivership.

Instead of filing an account for settlement, the receiver and his attorney incurred further expense in, presenting a petition for writ of certiorari to the Supreme Court without success. The receiver was appointed July 29, but it was not until August 6 that an appearance was entered hy the appellee Lumbermen’s Association admitting the award, its failure to pay, and its insolvency, and consent to the appointment of the receiver, that…