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In re Hill Co., 130 Fed. Rep., 315; Pratt v. Bothe, 130 Fed. Rep., 670; Johnson v. Hoff, 133 Fed. Rep., 704; In re John Morrow & Co., 134 Fed. Rep., 686; In re Dismal Swamp Contracting Co., 135 Fed. Rep., 415; Drug Co. v. Drug Co., 136 Fed. Rep., 396; In re Clifford, 136 Fed. Rep., 475; Plummer v. Myers, 137 Fed. Rep., 660; In re Noel, 137 Fed. Rep., 694; Sundheim v. Bank, 138 Fed. Rep., 951; In re Reese-Hammond Fire Brick Co., 181 Fed. Rep., 641; In re Greenberger, 203 Fed. Rep., 583; Block v. Academy Ball Room, 221 Fed. Rep., 1004; In re Floyd-Scott Co., 224 Fed. Rep., 987; Newport Bank v. Herkimer Bank, 225 U. S., 178; Clarke v. Rogers, 228 U. S., 534; Continental Trust Co. v. Chicago Title Co., 229 U. S., 435; Pyle v. Texas Transport Co., 238 U. S., 90; Stern v. Paper, 183 Fed. Rep., 228; In re Crafts-Riordon Shoe Co., 185 Fed. Rep., 931; Coleman v. Decatur Egg Case Co., 186 Fed. Rep., 136; Mattley v. Giesler, 187 Fed. Rep., 970; In re Sturtevant, 188 Fed. Rep., 196; Ragan v. Donovan, 189 Fed. Rep., 138; In re Jackson Brick & Tile Co., 189 Fed. Rep., 636; Debus v. Yates, 193 Fed. Rep., 427; In re Donnelly, 193 Fed. Rep., 755; Folger v. Putnam, 194 Fed. Rep., 793; Sturdivant Bank v. Schade, 195 Fed. Rep., 188; In re Klein, 197 Fed. Rep. 241; Grant v. National Bank of Auburn, 197 Fed. Rep., 581; In re F. M. & S. Q. Carlile, 199 Fed. Rep., 612; Collett v. Bronx Nat. Bank, 200 Fed. Rep., 111; In re Watson, 201 Fed. Rep., 962; In re Farmers, Cooperative Co. of Barlow, N. Dak., 202 Fed. Rep., 1005; Collett v. Bronx Nat. Bank, 205 Fed. Rep.' 370; Mayes v. Palmer, 208 Fed. Rep., 97; Carey v. Donohue, 209 Fed. Rep., 328; Davis v. Hanover Sav, ings Fund Society, 210 Fed. Rep., 768; In re Wright-Dana Hardware Co., 212 Fed. Rep., 397; Deupree v Watson, 216 Fed. Rep., 483; Root Mfg. Co. v. Johnson., 219 Fed. Rep., 397; In re Frazer, 221 Fed. Rep.. 83; In re Miller, 221 Fed. Rep., 471; Ellet-Kendall Shoe Co. v. Martin, 222 Fed. Rep., 851; In re T. H. Bunch Commission Co., 225 Fed. Rep., 243; Sieg v. Greene, 225 Fed. Rep., 955; Wood v. Wilbert, 226 U. S., 384; National City Bank v. Hotchkiss, 231 U. S., 50; Pyle v. Texas Transport Co., 238 U. S., 90; Alexander v. Redmond et al., 180 Fed. Rep., 92: Frost v. Latham & Co., 181 Fed. Rep., 866; Stern v. Paper, 183 Fed. Rep., 228; Reber v. Shulman, 183 Fed. Rep., 564; Campbell v. Balcomb, 183 Fed. Rep., 766; High v. Opalite Tile Co., 184 Fed. Rep., 450; McAtee v. Shade, 185 Fed. Rep., 442; Coleman v. Decatur Egg Case Co., 186 Fed. Rep., 136; Hills v. F. D. Mckinniss Co., 188 Fed. Rep., 1012; Kimmerle v. Farr, 189 Fed. Rep., 295; Painter v. Napoleon Tp., Henry County, Ohio, 190 Fed. Rep., 637; Huntington v. Baskerville, 192 Fed. Rep., 813 Debus v. Yates, 193 Fed. Rep., 427; Sturdivant Bank v. Schade, 195 Fed. Rep., 188; Davis v. Planters' Trust Co., 196 Fed. Rep., 970; In re Klein, 197 Fed. Rep., 241; Grant v. National Bank of Auburn, 197 Fed. Rep., 581; Paper v. Stern, 198 Fed. Rep., 642; In re Thomas, 199 Fed. Rep., 214; In re F. M. & S. Q. Carlile, 199 Fed. Rep., 612; In re Sam Z. Lorch & Co., 199 Fed. Rep., 944; Hotchkiss v. National City Bank of New York, 200 Fed. Rep., 287; In re Petersen, 200 Fed. Rep., 739; Ogden v. Reddish, 200 Fed. Rep., 977; Balcomb v. Old Nat. Bank, 201 Fed. Rep., 679; In re Watson, 201 Fed. Rep., 962; In re Harrison Bros., 202 Fed. Rep., 243; Kraver v. Abrahams, 203 Fed. Rep., 782; Lazarus v. Eagen, 206 Fed. Rep., 518; In re Starkweather & Albert, 206 Fed. Rep., 797; In re Herman, 207 Fed. Rep., 594; Mayes v. Palmer, 208 Fed. Rep., 97; Petition of Rouse, 208 Fed. Rep., 881; Carey v. Donohue, 209 Fed. Rep., 328; In re Cotton Manufactures' Sales Co., 209 Fed. Rep., 629; Covington v. Brigman, 210 Fed. Rep., 499; In re Chicago Car Equipment Co., 211 Fed. Rep., 638; Sheppard-Strassheim Co. v. Black, 211 Fed. Rep., 643; Dean v. Davis, 212 Fed. Rep., 88; In re Wright-Dana Hardware Co., 212 Fed. Rep., 397; In re Boyd, 213 Fed. Rep., 774; Deupree v. Watson, 216 Fed. Rep., 483; Heyman v. Third Nat. Bank of Jersey City, 216 Fed. Rep., 685; In re Edwards, 217 Fed. Rep., 102; Beall v. Bank of Bowden, 219 Fed. Rep., 316; Brigman v. Covington, 219 Fed. Rep., 500; Marsh v. Walters, 220 Fed. Rep., 805; Grandison v. National Bank of Commerce, 220 Fed. Rep., 981; Grandison v. Robertson, 220 Fed. Rep., 985; In re Miller, 221 Fed. Rep., 471; Rosenthal v. Bronx Nat. Bank, 222 Fed. Rep., 83; Waite v. Gottstein, 224 Fed. Rep., 281; In re Mosher, 224 Fed. Rep., 739; In re Gaylord, 225 Fed. Rep., 234; Lazarus v. Prentice, 234 U. S., 263; In re Raphael, 192 Fed. Rep., 874; In re Cummins, 196 Fed. Rep., 224; In re Hoffman, 199 Fed. Rep., 488; In re Marble Products Co., 199 Fed. Rep., 668; Tripp v. Mitschrich, 211 Fed. Rep., 424; In re Geller, 216 Fed. Rep., 558; In re Humphreys, 221 Fed. Rep., 997; In re Union Dredging Co., 225 Fed. Rep., 188.

Depositories for

money.

In re Cobb, 112 Fed. 117 Fed. Rep., 572.

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SEC. 63. (a) Courts of bankruptcy shall designate, by order, banking institutions as depositories for the money of bankrupt estates, as Rep., 655; In re Carr, convenient as may be to the residences of trustees, and shall require bonds to the United States, subject to their approval, to be given by such banking institutions, and may from time to time as occasion may require, by like order increase the number of depositories or the amount of any bond or change such depositories. [1 July, 1898, 30 Stat. L., 562, c. 541, s. 61; 2 Supp., 863.]

Expenses of administering estates.

SEC. 64. (a) The actual and necessary expenses incurred by officers in the administration of estates shall, except where other provisions In re Jefferson, 93 are made for their payment, be reported in detail, under oath, and Harrison Mercantile examined and approved or disapproved, by the court. If approved, Co.,95 Fed. Rep. 123: In they shall be paid or allowed out of the estates in which they were 529; In re Tebo, 101 Fed. incurred. [1 July, 1898, 30 Stat. L., 562, c. 541, s. 62; 2 Supp., 864.]

Fed. Rep., 948; In re

re Grimes, 96 Fed. Rep.,.

Rep., 419; In re Kelly

Dry Goods Co., 102 Fed. Rep., 747; In re Smith, 108 Fed. Rep., 39; In re Mays, 114 Fed. Rep., 600; In re Klein, 116 Fed. Rep., 523; In re Bourlier, 133 Fed. Rep., 100; In re Van Denburg, 221 Fed. Rep., 475; In re Union Dredging Co., 225 Fed. Rep., 188.

proved.

195 U. S., 176; Wetmoré

Rep., 948; In re House-
In re Lipman, 94 Fed.

94

95 Fed. Rep., 804; In ré

SEC. 65. (a) Debts of the bankrupt may be proved and allowed Debts which may be against his estate which are (1) a fixed liability, as evidenced by at judgment or an instrument in writing, absolutely owing at the time of, Crawford v. Bank, the filing of the petition against him, whether then payable or not, v. Markoe, 196 U. S., 68; with any interest thereon which would have been recoverable at that In re Jefferson, 93 Fed. date or with a rebate of interest upon such as were not then payable ton, 94 Fed. Rep., 119; and did not bear interest; (2) due as costs taxable against an involun- Rep., 353; In re Richtary bankrupt who was at the time of the filing of the petition against ard, 64 Fed. Rep., 633; him plaintiff in a cause of action which would pass to the trustee and Rep., 512; In re Resler, which the trustee declines to prosecute after notice; (3) founded upon Weiner, etc., Shoe Co., a claim for taxable costs incurred in good faith by a creditor before 96 Fed. Rep., 949; In the filing of a petition an action to recover a provable debt; (4) founded Rep., 198; Hillv. Levy, upon an open account, or upon a contract express or implied; and (5) Louis, 99 Fed. Rep., founded upon provable debts reduced to judgments after the filing of 935; Beers v. Hanlin, the petition and before the consideration of the bankrupt's application re Ellis, 98 Fed. Rep. for a discharge, less costs incurred and interest accrued after the filing Fed. Rep., 686; In' re of the petition and up to the time of the entry of such judgments. Bates, 100 Fed. Rep., (b) Unliquidated claims against the bankrupt may, pursuant application to the court, be liquidated in such manner as it shall direct, and may thereafter be proved and allowed against the estate. July, 1898, 30 Stat. L., 562, c. 541, s. 63; 2 Supp., 864.]

to

re Heinsfurter, 97 Fed.

98 Fed. Rep., 94; In re

99 Fed. Rep., 965; In

967; In re McBryde, 99

263; In re Silverman

Bros., 101 Fed. Rep.,

219; In re McCauley, 101 Fed. Rep., 223; In [1 re Arnstein, 101 Fed.

Rep., 706; Hawk v. Hawk, 102 Fed. Rep., 679; In re Hirschman, Rep., 331; In re Mahler

104 Fed. Rep., 69; In re Burka, 104 Fed. Rep., 326; In re Marcus, 104 Fed.
105 Fed. Re, 248; Strause v. Hooper, 105 Fed. Rep., 590; Atkins v. Wilcox, 105 Fed. Rep., 595; In re
Gerson, 105 Fed. Rep., 891; In re Swift, 105 Fed. Rep., 493; 112 Fed. Rep., 315; Moch v. Bank, 107 Fed.
Rep., 897; In re Leibowitz, 108 Fed. Rep., 617; Turner v. Turner, 108 Fed. Rep., 785; Cobb v. Overman,
109 Fed. Rep., 65; In re Neiman, 109 Fed. Rep., 113; In re Ervin, 109 Fed. Rep., 135; 114 Fed. Rep., 596;
In re Owings, 109 Fed. Rep., 623; In re Krott, 109 Fed. Rep., 626; In re Fife, 109 Fed. Rep., 880; In re
Talbot, 110 Fed. Rep., 924; In re Moore, 111 Fed. Rep., 145; In re Yates, 114 Fed. Rep., 365; In re Gar-
lington, 115 Fed. Rep., 999; In re Stern, 116 Fed. Rep., 604; In re Farmer, 116 Fed. Rep., 763; In re Nicker-
son, 116 Fed. Rep., 1003; In re Hays, 117 Fed. Rep., 879; In re Lansaw, 118 Fed. Rep., 365; Inre Pennewell,
119 Fed. Rep., 139; Bank v. Thomas, 121 Fed. Rep., 306; Hargadine, etc., Dry Goods Co. v. Hudson, 122
Fed. Rep., 232; In re Hinckel Brewing Co., 123 Fed. Rep., 912; In re Shaffer, 124 Fed. Rep., 111; In re Kea
ton, 126 Fed. Rep., 426, 429; Hibbard v. Bailey, 129 Fed. Rep., 575; In re Adams, 130 Fed. Rep., 381; In re
Grant Shoe Co., 130 Fed. Rep., 881; Watson v. Merrill, 136 Fed. Rep., 359; Klipstein & Co. v. Allen-Miles
Co., 136 Fed. Rep., 385; In re E. T. Kenney Co., 136 Fed. Rep., 451; In re Pettingill & Co., 137 Fed. Rep.,
143; In re Peasley, 137 Fed. Rep., 190; Lesser v. Gray, 236 U. S., 70; Williams v. U. S. Fidelity Co., 236 U. S.,
549; In re American Vacuum Cleaner Co., 192 Fed. Rep., 939; in re Putnam, 193 Fed. Rep., 464; In re Roth
& Appel, 181 Fed. Rep., 667; In re Chandler, 184 Fed. Rep., 887; In re Ostrom, 185 Fed. Rep., 988; In re
Spot Cash Hooper Co., 188 Fed. Rep., 861; In re Lyons Beet Sugar Refining Co., 192 Fed. Rep., 445; In re
American Vacuum Cleaner Co., 192 Fed. Rep., 939; In re Putman, 193 Fed. Rep., 464; In re Abrams, 200
Fed. Rep., 1005; British & American Mortgage Co., 210 Fed. Rep., 425; In re Abramson, 210 Fed. Rep.,
878; In re D. C. Clark Shoe Co., 211 Fed. Rep., 341; In re Jorolemon-Oliver Co., 213 Fed. Rep., 625; Courtney
v. Fidelity Trust Co., 219 Fed. Rep., 57; In re Miller Bros. Grocery Co.,219 Fed. Rep., 851; Pindel v. Holgate,
221 Fed. Rep., 342; In re Levitan, 224 Fed. Rep., 241; In re Miller, 225 Fed. Rep., 331; In re F. J. Hacker
& Co., 225 Fed. Rep., 869; In re J. B. Brewster & Co., 180 Fed. Rep., 109; 'n re Marble Products Co., 199
Fed. Rep., 668; In re Harnden, 200 Fed. Rep., 172; Zavelo v. Reeves, 227 U S., 625; Clarke v. Rogers, 228
U.S., 534; Kreit lein v. Ferger, 238 U. S., 21; În re Roth and Appel, 181 Fed. Rep 667; In re Southern Steel
Co., 183 Fed. Rep., 498; Reynolds v. New York Trust Co., 188 Fed. Rep., 611; In re Lyons Beet Sugar
Refining Co., 192 Fed. Rep., 445; Colman Co. v. Withoft, 195 Fed. Rep., 250; In re Camelo, 195 Fed. Rep.,
632; In re Nuttall, 201 Fed. Rep., 557; In re D. C. Clark Shoe Co., 211 Fed. Rep., 341; In re Jorolemon-
Oliver Co., 213 Fed. Rep., 625; Board of Commerce of Ann Arbor, Mich., v. Security Trust Co., 225 Fed.
Rep., 454; In re Havens, 182 Fed. Rep., 367; In re Southern Steel Co., 183; Fed. Rep., 498; In re Heim Milk
Product Co., 183 Fed. Rep., 787; In re Morgan and Williams, 184 Fed. Rep., 938; Pratt v. Auto Spring
Repairer Co., 196 Fed. Rep., 495; Pindel v. Holgate, 221 Fed. Rep., 342; In re Henry Siegel Co., 223 Fed.
Rep., 368; In re Maytag-Mason Motor Co., 223 Fed. Rep., 684; In re Baker and Edwards, 224 Fed. Rep., 611.

priority.

S., 18; Swarts v. Ham

SEC. 66. (a) The court shall order the trustee to pay all taxes Debts which have legally due and owing by the bankrupt to the United States, State, Comingor v. Louiscounty, district, or municipality in advance of the payment of divi-ville Trust Co., 184 U. dends to creditors, and upon filing the receipts of the proper public mér, 194 U. S., 441; In officers for such payment he shall be credited with the amount thereof, Rep., 500; In re Rouse, and in case any question arises as to the amount or legality of any 91 Fed. Rep., 514; In such tax the same shall be heard and determined by the court.

re Tilden, 91 Fed.

re Beck, 92 Fed. Rep., 889; In re Stotts, 93

Kirby-Dennis Co., 95

Harrison Mercantile

(b) The debts to have priority, except as herein provided, and to be Fed. Rep., 439; In re paid in full out of bankrupt estates, and the order of payment shall be Fed. Rep., 116; In re (1) the actual and necessary cost of preserving the estate subsequent Co., 95 Fed. Rep., 123; to filing the petition; (2) the filing fees paid by creditors in involun- 274; In re Hollenfeltz, tary cases, and, where property of the bankrupt, transferred or con- 94 Fed. Rep., 629: In cealed by him either before or after the filing of the petition, shall Rep.,955; Inre Wright, have been recovered for the benefit of the estate of the bankrupt, by 95 Fed. Rep.: 807; In re Grubbs-Wiley Co., the efforts and at the expense of one or more creditors, the reasonable 96 Fed. Rep., 183; In re Allen, 96 Fed. Rep., expenses of such recovery; (3) the cost of administration, including 512; In re Young, 96 41583°-H. Doc. 1106, 64-1- -3

ro Woodard, 95 Fed.

Scott, 96 Fed. Rep.,

lina Cooperage Co., 96

Scanlon, 97 Fed. Rep.,

Byrne, 97 Fed. Rep.,

Fed. Rep., 606; In re the fees and mileage payable to witnesses as provided or to be provided 607; Inre Kross, 96 Fed. by the laws of the United States, and one reasonable attorney's fee, Rep., 816; In re Caro for the professional services actually rendered, irrespective of the Fed. Rep. 950; In re number of attorneys employed, to the petitioning creditors in involun26; In re Silverman, 97 tary cases, to the bankrupt in involuntary cases while performing the Fed. Rep., 325; In re duties herein prescribed, and to the bankrupt in voluntary cases, as 762; Inre Matthews, 97 the court may allow; (4) wages due to workmen, clerks, traveling Burrus, 97 Fed. Rep., or city salesmen, or servants which have been earned within three 927; In re Falls City, months before the date of the commencement of proceedings, not to 592; In re Westlund, 99 exceed three hundred dollars to each claimant; and (5) debts owing to Greenwald, 99 Fed. any person who by the laws of the States or the United States is enRep., 705; In re Lewis, titled to priority.

Fed. Rep., 772; In re

etc., Co., 98 Fed. Rep.,

Fed. Rep., 399; In re

99 Fed. Rep., 935; In

re Conhaim, 100 Fed.

Rep., 268; In re Curtis,

re Dreeben, 101 Fed.

(c) In the event of the confirmation of a composition being set aside, 100 Fed. Rep., 784; In or a discharge revoked, the property acquired by the bankrupt in re Rozinsky, 101 Fed. addition to his estate at the time the composition was confirmed or Rep.,229; Inre Vietch, 101 Fed. Rep., 251; In the adjudication was made shall be applied to the payment in full of Rep., 310; In re Little the claims of creditors for property sold to him on credit, in good River Lumber Co., 101 faith, while such composition or discharge was in force, and the resiMayer, 101 Fed. Rep., due, if any, shall be applied to the payment of the debts which were 101 Fed. Rep., 698; In' owing at the time of the adjudication. [1 July, 1898, 30 Stat. L., re Campbell, 102 Fed. 563, c. 541, s. 64; 2 Supp., 864. 5 Fed., 1903, 32 Stat. L., 800, c. Rep., 686; In re Worcester Co., 102 Fed. 487, s. 14. 15 June, 1906, 34 Stat. L., 267, c. 3333.]

Fed. Rep., 558; In re

227, 695; In re Anson,

Rep., 808; In re Abram,

103 Fed. Rep., 272; In re Terrill, 103 Fed. Rep., 781; Stearns v. Flick, 103 Fed. Rep., 919; In re Peter-
Paul Book Co., 104 Fed. Rep., 786; In re Beaver Coal Co., 107 Fed. Rep., 98; In re Neely, 108 Fed. Rep., 371;
In re Keller, 109 Fed. Rep., 782; In re Lawlor, 110 Fed. Rep., 135; In re Daniels, 110 Fed. Rep., 745; In re
Brundin, 112 Fed. Rep., 306; In re Crow, 116 Fed. Rep., 909; In re Green, 116 Fed. Rep., 118; In re Sims,
118 Fed. Rep., 356; In re Rogers, 116 Fed. Rep., 437; In re Gladding, 120 Fed. Rep., 709; In re Rosenthal,
120 Fed. Rep., 848; In re Gurewitz, 121 Fed. Rep., 982; In re Slomka, 122 Fed. Rep., 630; In re Harvey,
122 Fed. Rep., 745; In re Broom, 123 Fed. Rep., 639; In re Stalker, 123 Fed. Rep., 961; In re Chase, 124
Fed. Rep., 753; In re Morris, 125 Fed. Rep., 841; City of Waco v. Bryan, 127 Fed. Rep., 79; In re North
Carolina Car Co., 127 Fed. Rep., 178; Cooper Grocery Co. v. Bryan, 127 Fed, Rep., 815; In re Brinker, 128
Fed. Rep.,634; In re Ducker, 133 Fed. Rep., 771; In re Bourlier, 133 Fed. Rep., 959; In re Flynn, 134 Fed.
Rep., 145; In re Burton Bros. Mfg. Co., 134 Fed. Rep., 157; Globe Bank v. Martin, 236 U. S., 288; Bean v.
Orr., 182 Fed. Rep., 599; In re Lausman, 183 Fed. Rep., 647; In re Bazemore, 189 Fed. Rep., 236; Spruks
v. Lackawanna Dairy Co., 189 Fed. Rep., 287; In re Calhoun Supply Co., 189 Fed. Rep., 537; In re New
Galt House Co., 199 Fed. Rep., 533; In re Charles Town Light & Power Co., 199 Fed. Rep., 846; In re Crown
Point Brush Co., 200 Fed. Rep., 882; In re Floyd & Bohr Co., 200 Fed. Rep., 1016; In re Keith-Gara Co.,
203 Fed. Rep., 585; Ludlow v. Pugh, 213 Fed. Rep., 450; Central Trust Co. v. George Lueders & Co., 221
Fed. Rep., 829; Guarantee Co. v. Title Guaranty Co., 224 U. S., 152; In re Abrams, 200 Fed. Rep., 1005;
Parker v. Sherman, 212 Fed. Rep., 917; Commonwealth of Pennsylvania v. York Silk Mfg. Co., 192 Fed.
Rep., 81; Hecox v. Teller County, 198 Fed. Rep., 634; In re Crowell, 199 Fed. Rep., 659; In re Oxley, 204
Fed. Rep., 826; In re Farrell, 211 Fed. Rep., 212; In re Wenatchee Heights Orchard Co., 212 Fed. Rep., 787;
In re Bushnell, 215 Fed. Rep., 651; In re Heffron Co., 216 Fed. Rep., 642; In re Hills., 221 Fed. Rep., 260;
Stanard v. Dayton, 220 Fed. Rep., 441; In re William A. Harris Steam Engine Co., 225 Fed. Rep., 609;
In re Mitchell, 212 Fed. Rep., 932; Frost v. Latham & Co., 181 Fed. Rep., 866; In re Medina Quarry Co.,
182 Fed. Rep., 508; In re Fogarty, 187 Fed. Rep., 773; In re Medina Quarry Co., 191 Fed. Rep., 815; In re
Coney Island Lumber Co., 199 Fed. Rep., 197; In re Stolp, 199 Fed. Rep., 488; In re Lane Lumber Co., 206
Fed Rep., 780; In re Hammel, 211 Fed. Rep., 238; Whitla & Nelson v. Boyd, 213 Fed. Rep., 587; In re
Bohrman, 224 Fed. Rep., 287; In re Foster, 181 Fed. Rep., 701; In re Thomas Deutschle & Co., 182 Fed.
Rep., 430; In re Gay, 188 Fed. Rep., 392; Spruks v. Lackawanna Dairy Co., 189 Fed. Rep., 287; In re McDavid
Lumber Co., 190 Fed. Rep., 97; In re Swain Co., 194 Fed Rep., 749; In re Crown Point Brush Co., 200 Fed.
Rep., 882; In re National Marble & Granite Co., 206 Fed. Rep., 185; In re Dutcher, 213 Fed. Rep., 908; In
re Metropolitan Jewelry Co., 216 Fed. Rep., 384; In re Metropolitan Jewelry Co., 216 Fed. Rep., 385; In re
Crawford Woolen Co., 218 Fed. Rep., 951; In re Continental Paint Co., 220 Fed. Rep., 189; Blessing v.
Blanchard, 223 Fed. Rep., 35; In re McGowin Lumber Co., 223 Fed. Rép., 553.

Declaration and SEC. 67. (a) Dividends of an equal per centum shall be declared and paid on all allowed claims, except such as have priority or are Rep., 124; In're Scott, secured.

payment of dividends. In re Stein, 94 Fed.

re Barbour, 97 Fed.

wood, 104 Fed. Rep.,

re Coulter, 206 Fed. Rep., 906.

96 Fed. Rep., 617; In (b) The first dividend shall be declared within thirty days after the Rep., 547; In re Lock- adjudication, if the money of the estate in excess of the amount neces791; Wells v. Lincoln, sary to pay the debts which have priority and such claims as have not 214 Fed. Rep,, 227; In been, but probably will be, allowed equals five per centum or more of such allowed claims. Dividends subsequent to the first shall be declared upon like terms as the first and as often as the amount shall equal ten per centum or more and upon closing the estate. Dividends may be declared oftener and in smaller proportions if the judge shall so order: Provided, That the first dividend shall not include more than fifty per centum of the money of the estate in excess of the amount necessary to pay the debts which have priority and such claims as probably will be allowed: And provided further, That the final dividend shall not be declared within three months after the first dividend shall be declared.

(c) The rights of creditors who have received dividends, or in whose favor final dividends have been declared, shall not be affected by the proof and allowance of claims subsequent to the date of such payment or declarations of dividends; but the creditors proving and securing the allowance of such claims shall be paid dividends equal in amount to those already received by the other creditors if the estate equals so much before such other creditors are paid any further dividends.

(d) Whenever a person shall have been adjudged a bankrupt by a court without the United States and also by a court of bankruptcy, creditors residing within the United States shall first be paid a dividend equal to that received in the court without the United States by other creditors before creditors who have received a dividend in such court shall be paid any amounts.

(e) A claimant shall not be entitled to collect from a bankrupt estate any greater amount than shall accrue pursuant to the provisions of this Act. [1 July, 1898, 30 Stat. L., 563, c. 541, s. 65; 2 Supp., 865. 5 Fed., 1903, 32 Stat. L., 800, c. 487, s. 15.]

dends.

SEC. 68. (a) Dividends which remain unclaimed for six months Unclaimed divi after the final dividend has been declared shall be paid by the trustee into court.

Fed. Rep., 459.

(b) Dividends remaining unclaimed for one year shall, under the Johnson v. Norris, 190 direction of the court, be distributed to the creditors whose claims have been allowed but not paid in full, and after such claims have been paid in full the balance shall be paid to the bankrupt: Provided, That in case unclaimed dividends belong to minors such minors may have one year after arriving at majority to claim such dividends. [1 July, 1898, 30 Stat. L., 564, c. 541, s. 66; 2 Supp., 865.]

SEO. 69. (a) Claims which for want of record or for other reasons Liens. would not have been valid liens as against the claims of the creditors of the bankrupt shall not be liens against his estate.

Metcalf v. Barker, 187 U. S., 165; Clark v. Larremore, 188 U. S.,

Humphrey v. Tatman,

(b) Whenever a creditor is prevented from enforcing his rights as 486; Thompson v. Fairagainst a lien created, or attempted to be created, by his debtor, who banks, 196 U. S., 516; afterwards becomes a bankrupt, the trustee of the estate of such bank-198 U. S., 91; In re Gutrupt shall be subrogated to and may enforce such rights of such itor for the benefit of the estate.

cred-475; In re De Lue, 91

willig, 90 Fed. Rep., Fed. Rep., 510; In re Easley, 94 Fed. Rep.,

94 Fed. Rep., 476; In re

Fellerath, 95 Fed.

ards, 95 Fed. Rep., 208;

Wright, 96 Fed. Rep.,

Fed. Rep., 326; In re

(c) A lien created by or obtained in or pursuant to any suit or pro-419; In re Bloomberg, ceeding at law or in equity, including an attachment upon mesne proc- Kirby-Dennis Co., 95 ess or a judgment by confession, which was begun against a person Fed. Rep., 106; In re within four months before the filing of a petition in bankruptcy by or Rep., 121: In re Richagainst such person shall be dissolved by the adjudication of such per- In re O'Connor, 95 son to be a bankrupt if (1) it appears that said lien was obtained and Fed. Rep., 953; In re permitted while the defendant was insolvent and that its existence and 187; In re Legg, 96 enforcement will work a preference or (2) the party or parties to be Dunavant, 96 Fed. benefited thereby had reasonable cause to believe the defendant was Rep., 542; In re Leigh, insolvent and in contemplation of bankruptcy, or (3) that such lien was re Cobb, 96 Fed. Rep., sought and permitted in fraud of the provisions of this Act; or if the 821; In re Kenney, 97 dissolution of such lien would militate against the best interests of the liggins, 97 Fed. Rep., estate of such person the same shall not be dissolved, but the trustee Fed. Rep., 922; In re of the estate of such person, for the benefit of the estate, shall be sub- Burrus, 97 Fed. Rep. rogated to the rights of the holder of such lien and empowered to per- Fed. Rep., 86; In re fect and enforce the same in his name as trustee with like force and 399; In re Booth, 98 effect as such holder might have done had not bankruptcy proceedings v. Hammond, 99 Fed. intervened.

96 Fed. Rep., 806; In

Fed. Rep., 922; In re

775; In re McLam, 97

926; In re Dobson, 98

Rhoades, 98 Fed. Rep.,

Fed. Rep., 975; Botts

Rep., 916; In re Kavanaugh, 99 Fed. Rep.,

Hugill Mercantile Co.,

(d) Liens given or accepted in good faith and not in contemplation 928; In re Lesser, 100 of or in fraud upon this Act, and for a present consideration, which Fed. Rep., 433; In re have been recorded according to law, if record thereof was necessary 100 Fed. Rep., 616; In in order to impart notice, shall, to the extent of such present eration only, not be affected by this Act.

consid-remp,101 Fed. Rep.

Fed. Rep., 291; Bank v. Rome Iron Co., 102

Fed. Rep., 755; St. Cyr

(e) All conveyances, transfers, assignments, or incumbrances of his property or any part thereof, made or given by a person adjudged a Rep., 854; In re Eagle,

v. Daignault, 103 Fed.

re Kenney, 105

McDaniel, 106 Fed.

107 Fed. Rep., 93; In

Rep., 234; In re Stein

Etten, 108 Fed. Rep.,

Fed. Rep., 529; Bank

erty, 109 Fed. Rep.,

105 Fed. Rep., 893; In bankrupt under the provisions of this Act and within four months Rep., 897; Stroud v. prior to the filing of the petition, with the intent and purpose on his Rep., 493; In re Kau- part to hinder, delay, or defraud his creditors, or any of them, shall pisch Creamery Co., be null and void as against the creditors of such debtor, except as to re Moore, 107 Fed. purchasers in good faith and for a present fair consideration; and all berger, 107 Fed. Rep., property of the debtor conveyed, transferred, assigned, or encumbered 669; Simpson v. Van as aforesaid, shall, if he be adjudged a bankrupt, and the same is not 199; In re Blair, 108 exempt from execution and liability for debts by the law of his domiv. Bruce; 109 Fed. cile, be and remain a part of the assets and estate of the bankrupt and Rep., 69; In re Dough-shall pass to his said trustee, whose duty it shall be to recover and 450; In re McCartney, reclaim the same by legal proceedings or otherwise for the benefit of In re Burlington' Malt- the creditors. And all conveyances, transfers, or incumbrances of his ing Co., 109 Fed. Rep., property made by a debtor at any time within four months prior to 109 Fed. Rep., 869; In the filing of the petition against him, and while insolvent, which are re Davidson, 109 Fed. held null and void as against the creditors of such debtor by the laws 110 Fed. Rep., 125; In of the State, Territory, or District in which such property is situate, ical Printing Co., 110 shall be deemed null and void under this Act against the creditors of Fed. Rep., 514; In re such debtor if he be adjudged a bankrupt, and such property shall pass 519; In re Beaver Coal to the assignee and be by him reclaimed and recovered for the benefit In re Ronk, 111 Fed. of the creditors of the bankrupt. For the purpose of such recovery 111 Fed. Rep., 791; In any court of bankruptcy as hereinbefore defined, and any State court re Pekin Plow Co., 112 which would have had jurisdiction if bankruptcy had not intervened, West Norfolk Lumber shall have concurrent jurisdiction.

777; In re Howland,

Rep., 882; In re Platts,

re New York Econom

Tatem, 110 Fed. Rep.,

Co., 110 Fed. Rep., 630;

Rep., 154; In re Sewell,

Fed. Rep., 308; In re

Co., 112 Fed. Rep., 759;

In re Wilkes, 112 Fed.

112 Fed. Rep., 957; Mc

Fed. Rep., 113; In re

Fed. Rep., 750; In re
Hull, 115 Fed. Rep.,

inson v. Otis, 115 Fed.

pass

(f) All levies, judgments, attachments, or other liens, obtained Rep., 975; In re Grevy, through legal proceedings against a person who is insolvent, at any Nair . McIntyre, 113 time within four months prior to the filing of a petition in bankruptcy Soudan Mfg. Co. 113 against him, shall be deemed null and void in case he is adjudged a Fed. Rep., 804; in re bankrupt, and the property affected by the levy, judgment, attachment Head, 114 Fed. Rep. or other lien shall be deemed wholly discharged and released from the and shall same, to the trustee as a part of the estate of the bank858; In re Tune, 115 rupt, unless the court shall, on due notice, order that the right under Fed. Rep., 906; Hutch such levy, judgment, attachment or other lien shall be preserved for Rep., 937; In re Joseph- the benefit of the estate; and thereupon the same may pass to and shall In re Beals, 116 Fed. be preserved by the trustee for the benefit of the estate as aforesaid. Rep., 530; Steadman v. And the court may order such conveyance as shall be necessary to carry 237; In re Andrae Co., the purposes of this section into effect: Provided, That nothing herein Bank v. Rice, 116 Fed. contained shall have the effect to destroy or impair the title obtained Rep., 107; Davis v. Tur- by such levy, judgment, attachment, or other lien, of a bona fide purIn re Cannon, 121 Fed. chaser for value who shall have acquired the same without notice or lauer, 121 Fed. Rep., reasonable cause for inquiry. [1 July, 1898, 30 Stat. L., 564, c. 541, Rep., 164; In re Antigo S. 67; 2 Supp., 865. 5 Feb., 1903, 32 Stat. L., 800, c. 487, s. 16. 25 Screen Door Co., 123 June, 1910, 36 Stat. L., 842, c. 412, s. 12.]

son, 116 Fed. Rep., 404;

Bank, 117 Fed. Rep.,

117 Fed. Rep., 561;

ner, 120 Fed. Rep., 605;

Rep., 853; In re Bres

910; In re Ball, 123 Fed.

Fed. Rep., 249; Pol

lock v. Jones, 124 Fed. Rep., 163; In re Snell, 125 Fed. Rep., 154; In re Gosch, 126 Fed. Rep., 627; In re Beebem, 126 Fed. Rep., 853; In re Weinger, 126 Fed. Rep., 875; Johnson v. Forsyth Mercantile Co., 127 Fed. Rep., 845; Keyser v. Wessel, 128 Fed. Rep., 281; In re Mero, 128 Fed. Rep., 630; In re Pease 129 Fed. Rep., 446; In re Sawyer, 130 Fed. Rep., 384; In re Hymes B. & I. Co., 130 Fed. Rep., 977; Receivers of Virginia, etc., Co. v. Staake, 133 Fed. Rep., 717; In re Tiffany, 133 Fed. Rep., 799; Little v. Holley-Brooks Hardware Co., 133 Fed. Rep., 874; In re Burton Bros. Mfg. Co., 134 Fed. Rep., 157; In re Moody, 134 Fed. Rep., 628; Doroshow v. Ott, 134 Fed. Rep., 740; In re First Nat. Bank, 135 Fed. Rep., 62; Crim v. Woodford, 136 Fed. Rep., 34; In re Grissler, 136 Fed. Rep., 754; In re Lukens, 138 Fed Rep., 188; In re Porterfield, 138 Fed. Rep., 192; In re Beede, 138 Fed. Rep., 441; Holt v. Crucible Steel Co., 224 U.S., 262; In re Jackson Brick & Tile Co., 189 Fed. Rep., 636; In re Johnson, 212 Fed. Rep.,311; Deupree v. Watson, 216 Fed. Rep., 483; In re Lane Lumber Co., 217 Fed. Rep., 550; Cooper Grocery Co. v. Park, 218 Fed. Rep., 42; In re Palmer, 218 Fed. Rep., 74; In re Marriner, 220 Fed. Rep., 542; In re Schweitzer, 217 Fed. Rep., 495; Merchants Bank v. Sexton, 228 U. S., 634; In re Arden, 188 Fed. Rep., 475; In re Martin, 193 Fed. Rep., 841; Cook v. Robinson, 194 Fed. Rep., 785; Folger v. Putnam, 194 Fed. Rep., 793; In ré Louisell Lumber Co., 209 Fed. Rep., 784; In re Crafts-Riordon Shoe Co., 185 Fed. Rep., 931; In re Foster, 181 Fed. Rep., 703; McAtee v. Shade, 185 Fed. Rep., 442; In re Hasie, 206 Fed. Rep., 789; Norris v. Trenholm, 209 Fed. Rep., 827; In re Harvey, 212 Fed. Rep., 340; In re Baar, 213 Fed. Rep., 628; Courtney v. Fidelity Trust Co., 219 Fed. Rep., 57; Wood v. Wilbert, 226 U. S., 384; Frost v. Latham & Co., 181 Fed. Rep., 866; In re Mahland, 184 Fed. Rep., 743; McAtee v. Shade, 185 Fed. Rep., 442; In re Shinn, 185 Fed. Rep., 990; Hills v. F. D. McKinniss Co.,188 Fed. Rep., 1012; In re Jackson Brick & Tile Co., 189 Fed. Rep., 636; In re Downing, 192 Fed. Rep., 683; Grant v. National Bank of Auburn, 197 Fed. Rep., 581; Meservey v. Roby, 198 Fed. Rep., 844; In re Thomas, 199 Fed. Rep., 214; In re Lipman, 201 Fed. Rep., 169; Kraver u. Abrahams, 203 Fed. Rep., 782; Lumpkin v. Foley, 201 Rep. 372; Johnson v. Dismukes, 204 Fed. Rep., 382; In re Cotton Manufactures' Sales Co., 209 Fed. Rep., 629; Bentley v. Young, 210 Fed. Rep., 202; Dean v. Davis, 212 Fed. Rep., 88; Lewis v. Julius, 212 Fed. Rep., 225; Parker v. Sherman, 212 Fed. Rep., 917; In re Baar, 213 Fed. Rep., 628; Wells v. Lincoln, 214 Fed. Rep., 227; Grandison v. Robertson, 220 Fed. Rep., 985; Waite v. Gottstein, 224 Fed. Rep., 281; Henderson v. Mayer, 225 U. S., 631; Merchants Bank v. Sexton, 228 U. S., 634; Chicago, B. & Q. R. R. v. Hall, 229 U. S., 511; Fallows v. Continental Savings Bank, 235 U.S., 300; Globe Bank v. Martin, 236 U. S., 288; Lehman v. Gumbel, 236 U. S., 448; In re Oxley, 182 Fed. Rep., 1019; In re Crafts-Riordon Shoe Co., 185 Fed. Rep., 931; In re Shinn, 185 Fed. Rep., 990; In re

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