Robert H. Jackson

“ We have no doubt that, in one form or another, the proper fees of the sheriff should be treated by federal law in the same manner as the attachments and judgments to which they appertain. Therefore, insofar as the accounts held by the Chase Bank were concerned, the Custodian was not entitled to a declaration that the sheriff's fees did not constitute a valid claim. ”

“ Nor can we ascertain from the record the extent to which his fees have been or may be included in the judgments dealt with in the preceding cases. The record does not disclose that they have been allowed or fixed by the judge who issued the attachment warrants. Although the sheriff has never had the attached funds in his possession, there is authority that such lack of physical possession does not deprive him of his right to poundage. ”

“ Chase Nat. Bank of City of N.Y., D.C., 82 F.Supp. 740, 742-743.↑ McGrath v. Chase Nat. Bank of City of N.Y., 2 Cir., 182 F.2d 349.↑ The judgment creditors were entitled to costs of course when judgment was rendered in their favor. N.Y. Civil Practice Act, § 1470 (11) . ”