L. P. Hollander Co. Inc‪.‬

LUMMUS, Justice. This is a petition for dissolution of a corporation, under G.L.(Ter.Ed.) c. 155, §§ 50-53. The corporation has been in bankruptcy, where all proved claims were paid in full, leaving a balance of assets in the hands of the corporation at the filing of the present petition. A receiver was appointed on March 8, 1933, and June 1, 1933, was fixed as the time before which claims must be filed with the receiver, in order that they might share in the distribution of the assets. Two claims are before us, those of Kaskel and of Browning. By decree of July 2, 1937, the claim of Kaskel was allowed in the sum of $66,494.08 instead of $74,391.58 as claimed. The claim of Browning was allowed in the sum of $62,657.85 instead of $70,555.35 as claimed. These and other claims as allowed in the aggregate substantially exceed the assets. But the claimants, seeking allowance of the larger sums claimed, bring the case here upon exceptions as well as appeal. This may be done in equity, useless as such a duplication of remedies may be. Shea v. Lexington, 290 Mass. 361, 373, 195 N.E. 494; Todd v. Pearce, 291 Mass. 455, 460, 197 N.E. 156; Pemberton Square Operating Co. v. Lydon, 292 Mass. 63, 64, 197 N.E. 514; Hopkinson v. First National Bank of Provincetown, Mass., 200 N.E. 381. The disallowed part of each claim amounted to $7,897.50. The disallowed part of each claim consisted of the taxes which became due and payable to the city of New York on May 1, 1933, upon real estate in New York leased by the respective claimants to the corporation, which taxes the corporation by the respective leases had agreed to pay. In the lease given by Kaskel, the corporation agreed that it would 'punctually pay and discharge all taxes' and 'such taxes * * * shall be paid within sixty days after the same shall become due and payable. And it is further agreed that if any such amounts shall not be paid at the time or in the manner aforesaid the same shall be added to and become part of the month's rent next thereafter to become due and be collectible therewith, and that the landlord may pay the said amounts or any of them, in which event the amount so paid shall be repaid to the landlord by the tenant with interest within ten days of such payment, provided the same shall not theretofore have been paid with and as part of the rent; but the right of the landlord to recover said sum with and as part of said rent shall not be dependent upon his payment of the same.' Rent under this lease was payable on the first day of each month in advance.