I just tested this by copying Inbox to InboxTest and restarting Mozilla. 
  Inbox contains over 2000 messages, all of which are read, and most of 
which(95+%) are labeled.  InboxTest contained all the messages, but none 
of them were labeled, and nearly 500 of them were marked as unread...

Seth Spitzer wrote:
> Note:  this is for IMAP only.  for local mail, the label state is stored 
> in the mbox file, so if you remove the .msf, the label state is 
> restored, even manual filter changes.
> 
> -Seth
> 


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