"Taxes upon property in the hands of the trustee accrued since the proceedings were instituted, do not fall within the strict letter of the law, but the bankruptcy act does not withdraw the assets of bankrupts from the reach of the taxing power, and they are subject, in consequence, to the payment of taxes imposed while in the hands of the trustee." This text is supported by the citation of numerous decisions including most of those above referred to, to which may be added, In re Fisher Co. (D.C. N. J.) 148 F. 907; In re Ponzi (D.C. Mass.) 6 F.2d 324; In re Conhaim (D.C. Wash.) 100 F. 268; People of State of New York v. Hopkins (C.C.A. 2) 18 F.2d 731, 733. Compare In re Mason Tire Rubber Co. (D.C. Ohio) 39 F.2d 462, 464, where a contrary suggestion was advanced but was not made the basis of the decision.

In the matter of Charles Ponzi, bankrupt. Order of the referee disallowing the claim of Clamente Viscariello affirmed. See, also, 6 F.2d 324. MORTON, District Judge.

That case is unsound. (See Eliasberg Bros. Mercantile Co. v. Grimes, supra; Pollock v. Farmers' Loan Trust Co., 157 U.S. 429, 15 Sup. Ct. 673, 39 L.Ed. 759; In re Opinion of Justices, 220 Mass. 613, 108 N.E. 570; In re Ponzi, 6 F.2d 324, 325; In re Opinion of Justices, 266 Mass. 583, 165 N.E. 900; Redfield v. Fisher, 135 Or. 180, 292 P. 813, 295 P. 461.) The real question here is whether personal "income" can be reached by an excise tax.