In re William A. Harris Steam Engine Co.
| Decision Date | 25 June 1915 |
| Docket Number | 1450. |
| Citation | 225 F. 609 |
| Parties | In re WILLIAM A. HARRIS STEAM ENGINE CO. In re BOURN. |
| Court | U.S. District Court — District of Rhode Island |
The report of Referee in Bankruptcy Nathan W. Littlefield was as follows:
The undersigned, referee in bankruptcy for said district respectfully reports that in the course of the proceedings in said cause certain questions arose which are hereinafter more fully stated.
The facts to which these questions relate are as follows:
On the 6th day of April, 1915, Augustus O. Bourn, who was and is the owner of certain real estate leased by said bankrupt, filed a proof of claim, which was numbered 42 on the docket of claims in said cause, for the sum of $1,955.48. Said proof of claim is herewith transmitted. The consideration stated in said proof of claim is as follows:
On the 29th day of April, 1915, the trustee filed an objection to the allowance of said claim. Said objection is herewith transmitted.
Said claim and objection thereto were set down for hearing and heard upon the 3d day of May, 1915, and thereupon the referee entered the following order on the same day: 'The objection to the claim of Augustus O. Bourn as a claim entitled to priority coming on to be heard on this 3d day of May, A.D. 1915, and being argued by counsel, thereupon, upon consideration thereof, it is ordered, adjudged, and decreed that said claim be allowed as a claim not entitled to priority, and in so far as said claim is for a priority it is hereby disallowed. ' Copies of said order were immediately mailed to the counsel for the claimant and for the trustee.
On the 10th day of May, 1915, Augustus O. Bourn filed a petition in the office of the referee, praying that the referee order the trustee to pay the taxes due as aforesaid to the city of Providence.
Said petition was set down for hearing on the 14th day of May 1915, and thereupon, upon consideration thereof, the following order was entered by the referee on the 26th day of May, 1915: 'The petition of Augustus O. Bourn, filed on the 10th day of May, 1915, praying that an order may be issued to the trustee in bankruptcy of said estate to pay the taxes due to the city of Providence, coming on to be heard on the 14th day of May, A.D. 1915, it is ordered, adjudged, and decreed that said petition be denied and dismissed.'
On the 14th day of May, 1915, said Augustus O. Bourn filed a motion with the referee that he be allowed to withdraw the claim filed by him under date of April 6, 1915, whereby he claimed the sum of $1,955.48, the amount of taxes for the year 1914 upon the premises occupied by the bankrupt, due him as a preferred claim, and thereupon the referee entered the following order on the 26th day of May, 1915: 'The foregoing motion coming on to be heard on the 14th day of May, A.D. 1915, it is ordered, adjudged, and decreed that said motion be and hereby is denied.'
On the 14th day of May, 1915, Augustus O. Bourn also filed a motion praying that the referee amend the order and decree entered on May 3, 1915, disallowing said claim for taxes, by striking therefrom the words, 'that said claim be allowed as a claim not entitled to priority,' which motion was heard on the same day, and thereupon, upon consideration thereof the referee entered the following order on May 26, 1915 'The foregoing motion coming on to be heard on the 14th day of May, A.D. 1915, it is ordered, adjudged, and decreed that the same be, and hereby is, denied.'
It was admitted that the taxes on which said claim is based were assessed by the city of Providence as alleged in the original proof of claim and also in the petition for an order on the trustee to pay the amount of the taxes to the city of Providence.
On the 19th day of April, 1915, said Augustus O. Bourn filed a petition with the referee setting forth that the receiver of the bankrupt estate and the trustee in bankruptcy had occupied the premises leased by him to the bankrupt from the 21st day of February, 1915, and that the trustee in bankruptcy was still occupying the same; that a reasonable and proper rental of the premises is the sum of $7,940.56 per year; and praying that he be allowed from the estate the rent of said premises at said yearly rate for the period of time the same had been occupied by the said receiver and trustee and for the time the same may be so occupied.
Said petition came on to be heard on the 26th day of April, 1915, at which time the following items on which the claim of rent of $7,940.56 was based were presented to the referee by counsel for the claimant and in his presence:
| Unpaid taxes . . . | $1,875.06 |
| Insurance . . . | 228.00 |
| Interest on mortgage . . . | 2,117.50 |
| Cast payments called for by lease . . . | 3,100.00 |
| Estimated repairs . . . | 640.00 |
Two of these items were questioned by the trustee-- the item for repairs, which was, for the purpose of estimating the amount of rent properly chargeable, fixed at $500, and the item of interest, which had been paid in advance and was not due, and on that basis the referee authorized and directed the trustee to pay to said Augustus O. Bourn the sum of $1,000 on account of rent accrued or to accrue for the use of the premises, without prejudice, however, to the trustee or to the petitioner to claim a different amount as actually due to said petitioner for the rent as aforesaid. The sum of $1,000 was paid by the trustee as rent of the premises to Mr. Bourn, which amount is somewhat larger the amount of rent actually due for occupation by the receiver and trustee at the time of the hearing on the basis aforesaid as in part a payment in advance.
No question was made at that hearing that the petitioner was claiming the right to receive as a part of the rent of the premises a proportionate amount of the taxes for the year, and the amount actually paid did include a part of the taxes so assessed.
No petition for review of the referee's order disallowing the original claim for taxes filed on April 6, 1915, was taken within 10 days from the entry of the order thereon, or at any time since then. The motion to withdraw said claim and the motion to amend same were filed after the expiration of 10 days from the entry thereof.
On May 28, 1915, the claimant filed a petition for a review of the order of the referee entered on May 26, 1915, denying and dismissing the petition of Augustus O. Bourn filed on the 10th day of May, 1915, praying that an order might be issued to the trustee in bankruptcy to pay the taxes due to the city of Providence.
On the same date said Augustus O. Bourn filed a petition for a review of the order entered by the referee on the 26th day of May, 1915, denying the motion of said Augustus O. Bourn that he be allowed to withdraw the claim filed by him under date of April 6, 1915, wherein and whereby he claimed the sum of $1,955.48, the amount of taxes for the year 1914 upon the premises owned by the said Augustus O. Bourn and occupied by the bankrupt, as a preferred claim.
On the same date said Augustus O. Bourn filed a petition for a review of the order entered by the referee on the 26th day of May, 1915, denying the motion of said Augustus O. Bourn that the referee amend the order and decree entered by him on the 14th day of May, 1915, denying the motion of said Augustus O. Bourn that the referee amend the order and decree entered by him on the 3d day of May, 1915, by striking out therefrom the words 'that said claim be allowed as a claim not entitled to priority.'
Inasmuch as the questions raised by the various petitions...
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