Mason v. Anderson-Cottonwood Irr. Dist.

This is a proceeding under Chapter 9 of the Bankruptcy Act, 11 U.S.C.A. §§ 401-404 , relating to the composition of indebtedness of local taxing agencies.

The plan submitted by appellee irrigation district was approved by interlocutory decree confirming the same, entered January 15, 1940. Thereafter appellant Mason, a dissenting bondholder, appealed from the interlocutory decree. His appeal was dismissed by this court February 20, 1941, pursuant to a stipulation providing for such dismissal in the event of the denial of cer-tiorari in the cognate case of West Coast Life Insurance Company v. Merced Irrigation District, 9 Cir., 114 F.2d 654 . The present appeal is from the final decree subsequently entered pursuant to § 83 (f) of the Act, 11 U.S.C.A. § 403 (f).

Appeal was likewise taken by Mason from the final decree entered in the proceeding involving the Merced Irrigation District, Mason v. Merced Irr. Dist., 9 Cir., 126 F.2d 920 , this day decided. Here, as in the Merced case, appellant argues that the final decree constitutes an unlawful interference with the taxing powers of the state. The argument in this respect was disposed of adversely to appellant in the companion case,…