Does not cover principals in disguise.

In re Metropolitan Jewelry Co. (D. C., N. Y.), 31 Am. B. R. 750, 216 Fed. 384, 385.

Dummy "officer," as employee.

In re Swain Co. (D. C., Cal.), 28 Am. B. R. 66, 194 Fed. 749.

In re H. O. Roberts Co. (D. C., Minn.), 27 Am. B. R. 437, 193 Fed. 294.

Editor of a newspaper not entitled to priority within the section.

In re Zotti, 23 Am. B. R. 607.

Professional men held not included.

In re Gay and Sturgis (D. C., Mass.), 36 Am. B. R. 350.

Nor manager of a branch of a broker's office.

In re A. O. Brown and Co., 22 Am. B. R. 496, 171 Fed. 281.

In re Snow Wire Works, 34 Am. B. R. 152.

Actress. In re All Star Feature Corp., 36 Am. B. R. 655.

Manager of a branch store not entitled to priority because of the rendition of incidental services.

In re Greenberger, 30 Am. B. R. 117, 203 Fed. 583.

In re Continental Paint Co. (D. C., N. Y.), 34 Am. B. R. 282, 220 Fed. 189. Blessing v. Blanchard, 35 Am. B. R. 135, 223 Fed. 35, 138 C. C. A. 399. Judgment for damages for wrongful dismissal as a salesman not entitled to priority.

In re E. B. Lewis, 12 Am. B. R. 279.

Assignment of wage claim.-[See § 64 and General Order XXI, Vol. II, ante.] Does not lose priority by assignment before commencement of bankruptcy proceeding.

In re Fuller and Bennett (D. C., W. Va.), 18 B. R. 443, 152 Fed. 538.

In re Bennett (C. C. A., 6th Cir.), 18 Am. B. R. 320, 153 Fed. 673, 82 C. C. A. 531.

Shropshire and Co. v. Bush (U. S. Sup.), 17 Am. B. R. 77, 204 U. S. 186, 51 L. Ed. 436.

Contra. In re St. Louis. Ice Mfg. and Storage Co. (D. C., Mo.), 17 Am. B. R. 194, 147 Fed. 752.

In re Dutcher, 32 Am. B. R. 545, 213 Fed. 908.

But where one holding an assignment of wages exchanges it for bankrupt's note or other obligation there is a novation and priority is lost.

In re Fuller and Bennett (supra).

Nor by assignment after proof.

In re North Carolina Car Co., 11 Am. B. R. 488, 127 Fed. 178.

Priority not lost by assignment after filing petition.

In re Campbell, 4 Am. B. R. 535, 102 Fed. 686, distg. In re Westlund, 3 Am. B. R. 646, 99 Fed. 399.

On subrogation of surety company to rights of wage earners, see United Surety Co. v. Iowa Mfg. et al., 24 Am. B. R. 726, 179 Fed. 55, 102 C. C. A. 623. Priority of taxes.-[See § 64, Vol. II, ante].

Actual and necessary costs of administration have priority over taxes due State.

In re Halsey Electric Generator Co. (D. C., N. J.), 23 Am. B. R. 401, 175 Fed. 825, affd. State of New Jersey v. Lovell (C. C. A., 3d Cir), 24 Am. B. R. 562, 179 Fed. 321, 102 C. C. A. 505, certiorari denied, 219 U. S. 587, 55 L. Ed. 347.

Contra. In re Weiss (D. C., N. Y.), 20 Am. B. R. 247, 159 Fed. 295.

In re Prince and Walter (D. C., Pa.), 12 Am. B. R. 675, 131 Fed. 546.
In re Oxley (D. C., Wash.), 30 Am. B. R. 406, 182 Fed. 1019.
Taxes accruing after filing of petition entitled to same priority.
Stanard v. Dayton, 33 Am. B. R. 682, 220 Fed. 441.

Entitled to priority regardless of hardship to general creditors.

In re Bushnell (D. C., Conn.), 33 Am. B. R. 47, 215 Fed. 651.

In re Weissman, 24 Am. B. R. 150, 178 Fed. 115.

Franchise taxes.

State of New Jersey v. Anderson (U. S. Sup.), 17 Am. B. R. 63, 203 U. S. 483, 51 L. Ed. 284, revg. 14 Am. B. R. 604, 137 Fed. 858, 70 C. C. A. 388.

Right of State to collect from bankrupt estate though the real property has been relinquished to mortgagee.

Hecox v. County of Teller (C. C. A., 8th Cir.) (construing Colorado statute), 28 Am. B. R. 525, 198 Fed. 634, 117 C. C. A. 338.

Taxes assessed after sale of property by trustee not entitled to priority.
In re Crowell, 29 Am. B. R. 308, 199 Fed. 659.

Section is strictly construed and not extended to a creditor other than the State or municipality to which the tax is due and owing.

In re William A. Harris Steam Engine Co. (D. C., R. I.), 34 Am. B. R. 835. Effect of assignment of lease.

In re Sherwood's Inc. (C. C. A., 2d Cir.), 31 Am. B. R. 769, 772, 210 Fed. 754, 127 C. C. A. 304.

Taxes which trustee is required to pay under § 64-a carry interest.

In re Kallak, 17 Am. B. R. 414, 141 Fed. 276.

And penalty.

In re Scheidt Bros., 23 Am. B. R. 778, 177 Fed. 599.

Contra. In re Fisher and Co. (D. C., N. J.), 17 Am. B. R. 404, 148 Fed. 907.

66

'Legally due and owing" on day assessed even though not payable until after adjudication. In re Sherwood's, Inc. (supra).

What not a "Tax."

A penalty for failure to make return of increase of capital stock. Commonwealth of Pennsylvania v. York Silk Mfg. Co. (C. C. A., 3d Cir.), 27 Am. B. R. 525, 192 Fed. 81, 112 C. C. A. 613, affg. s. c. 26 Am. B. R. 650, 188 Fed. 735.

Bonus payable upon increase of capital stock; s. c. (supra).

Liability of an employer of labor to contribute assessments under the "Workmen's Compensation Act" of Washington, not a Tax" under § 64-a.

In re Farrell, 32 Am. B. R. 212, 211 Fed. 212.

Unpaid water rents.

In re Hills and Hills (C. C. A., 2d Cir.), 34 Am. B. R. 43, 221 Fed. 260, 137 C. C. A. 150.

In re Park Brew Co., 35 Am. B. R. 652.

When may be disallowed upon ground of "No taxable property."

In re Otto Freund Arnold Yeast Co., 24 Am. B. R. 458, 178 Fed. 305.

Priority by State statute.- Landlord's lien. In accordance with local law of State.

In re Burns (D. C., Ga.), 23 Am. B. R. 640, 175 Fed. 633.

In re V. D. L. Co. (D. C., Ga.), 23 Am. B. R. 643, 175 Fed. 635.

In re Delancey Stables Co.

In re West Side Paper Co. 110, 89 C. C. A. 110.

(D. C., Pa.), 22 Am. B. R. 406, 170 Fed. 860.
(C. C. A., 3d Cir.), 20 Am. B. R. 660, 162 Fed

In re Consumer's Coffee Co. (D, C., Pa.), 18 Am. B. R. 500, 151 Fed. 933. Martin v. Orgain (C. C. A., 5th Cir.), 23 Am. B. R. 454, 174 Fed. 772, 98 C. C. A. 246.

In re Desmond and Co. (D. C., Ala.), 28 Am. B. R. 456 and foot-note, 198 Fed. 581, affd. 204 Fed. 1006, 122 C. C. A. 663.

Central Trust Co. v. Lueders and Co. (C. C. A., 6th Cir.), 34 Am. B. R. 61, 221 Fed. 829, 137 C. C. A. 387.

In re Abrams, 29 B. R. 590, 200 Fed. 1005.

Preservation of landlord's lien given by State statute and not void under 8 67-f of the Act even though enforced and attached by distress within four months.

Henderson v. Mayer, 28 Am. B. R. 387, 225 U. S. 631, 56 L. Ed. 1233, affg. In re Burns (supra); In re Jones Bros. & Co. (C. C. A., 5th Cir.), 36 Am. B. R. 747.

In re Southern Hardware and Supply Co. (D. C., Ala.), 32 Am. B. R. 92, 210 Fed. 381.

Shapiro v. Thompson (Ala. Sup. Ct.), 24 Am. B. R. 91.

Distraint after bankruptcy; right denied.

In re Bishop (D. C., So. Car.), 18 Am. B. R. 635, 153 Fed. 304.

Under law of Louisiana.

In re Meyer and Bleuler, 28 Am. B. R. 17, 195 Fed. 653.

Of Illinois.

In re United Motor Chicago Co. (C. C. A., 7th Cir.), 33 Am. B. R. 694, 220 Fed. 772, 136 C. C. A. 378.

In re Chaudron and Peyton (D. C., Md.), 24 Am. B. R. 811, 180 Fed. 841. Under laws of Pennsylvania.

In re Keith-Gara Co., 29 Am. B. R. 466, 203 Fed. 585, affd. sub. nom. Ludlow, Trustee v. Pugh (C. C. A., 3d Cir.), 32 Am. B. R. 435, 213 Fed. 450, 130 C. C. A. 96.

In re Quality Shoe Shop, 34 Am. B. R. 196.

Upheld in other jurisdictions.

In re Federal Biscuit Co. (C. C. A., 2d Cir.), 33 Am. B. R. 273, 218 Fed. 753, 134 C. C. A. 431.

Agreement to pay taxes as part of the rent.

McCann v. Evans (C. C. A., 3d Cir.), 26 Am. B. R. 47, 185 Fed. 93, 107 C. C. A. 313.

Covenant to pay water rent.

In re Family Laundry Co., 27 Am. B. R. 517, 193 Fed. 297.

Friority for materials.

In re Bennett (C. C. A., 6th Cir.), 18 Am. B. R. 320, 153 Fed. 673, 82 C. C.

531, affg. 18 Am. B. R. 847.

In re Jones, 18 Am. B. R. 206, 151 Fed. 108.

In re Rheinstrom and Sons Co., 207 Fed. 119.

Mechanic's liens.

In re Clark Coal and Coke Co., 23 Am. B. R. 273, 173 Fed. 658.

Convict labor.

In re Worcester Co., 4 Am. B. R. 496, 102 Fed. 808, 42 C. C. A. 637.

In re Mercer (C. C. A., 8th Cir.), 22 Am. B. R. 413, 171 Fed. 81, 96 C. C. A.

185, affg. In re Western Implement Co., 22 Am. B. R. 167, 166 Fed. 576. As to community property, see

In re Chavez (New Mexico) (C. C. A., 8th Cir.), 17 Am. B. R. 641, 149 Fed. 73, 80 C. C. A. 451.

Costs in attachment suit.-Entitled to priority of payment.

In re Goldberg Bros. (D. C., Me.), 16 Am. B. R. 521, 144 Fed. 566.

In re Allen, 3 Am. B. R. 38, 96 Fed. 512.

In re Amoratis (C. C. A., 9th Cir.) (Cal. Stat.), 24 Am. B. R. 565, 178 Fed. 919, 102 C. C. A. 297.

In re Moncrief Mfg. Co., 31 Am. B. R. 674.

Contra. In re Copper King, Lim. (D. C., Col.), 16 Am. B. R. 148, 143 Fed.

649.

In re Rood (D. C., Minn.), 34 Am. B. R. 273.

Provable as an unsecured claim only so far as necessarily incurred.
In re Thompson Mercantile Co. (D. C., Minn.), 11 Am. B. R. 579.
[See Notes on Forms Nos. 213, 214, 220.]

Form No. 223

ORDER DIRECTING PAYMENT OF PRIORITY CLAIMS
(Hagar and Alexander's Bankruptcy Forms [2d Ed.], No. 168.)

United States District Court,

Upon reading and filing the petition of

.. trustee herein duly verified praying for authority to pay the claims filed herein claiming priority under section 64 of the Bankruptcy Act, for (wages), and upon motion of

attorney for said trustee, it is

Ordered, that the said trustee be and he hereby is authorized and directed to pay the claims entitled to priority herein, duly filed and allowed in this proceeding, as set forth in the schedule annexed to said petition.

Dated

19...

Referee in Bankruptcy.

Claims entitled to priority for wages.-[See § 64, Vol. II, ante.] Priority of claim for wages not lost by entry of judgment on claim before commencement of bankruptcy proceedings. In re Haskell (D. C., Mass.), 36 Am. B. R. 428.

Priority of claim of landlord.

Priority of claim of landlord under New Jersey statute. In re Spiess-Alper Co. (D. C., N. J.), 36 Am. B. R. 470.

Claims entitled to priority for taxes.

Award by New York State Industrial Commission against the bankrupt for personal injuries to an employee not entitled to priority under § 6-4-b-5 nor under § 64-a; In re Rockaway Soda Water Mfg. Co. (Ref., N. Y.), 36 Am. B. R. 640.

Form No. 224

PETITION TO REVIEW ORDER EXPUNGING PROOF OF DEBT

(Hagar and Alexander's Bankruptcy Forms [2d Ed.], No. 169.)

United States District Court,

rupt, and that his claim in the sum of $.

filed herein; that thereafter objections were filed by

was heretoforo

and the same were duly heard by the referee herein and testimony taken.

That on the

...

day of

19..., an order, a

copy of which is hereto annexed, was made and entered herein by which said claim was rejected, disallowed and expunged.

That such order was and is erroneous in that:

[Concise statement of error.]

Wherefore, your petitioner, feeling aggrieved because of such order, prays that the same may be reviewed as provided in the Bank