(B) STATUTES OF THE STATES AND TERRITORIES. 562 553 § 206..... § 206 (f) § 206 (g) 289, § 310... 620, 624, 627 ...... CASES ADJUDGED IN THE SUPREME COURT OF THE UNITED STATES AT OCTOBER TERM, 1924. A. J. OLIVER, AS TRUSTEE, ET AL. v. UNITED STATES. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT. No. 180. Submitted March 2, 1925.-Decided April 13, 1925. Under § 64 of the Bankruptcy Act, federal and state taxes are to be paid in full before paying claims for preferred wages, unless it clearly appear that the particular tax in question has been subordinated to such claims by some relevant federal or local law. City of Richmond v. Bird, 249 U. S. 174. 290 Fed. 160, affirmed. CERTIORARI to a judgment of the Circuit Court of Appeals which reversed a judgment of the District Court giving wages priority over taxes in a bankruptcy case. See 283 Fed. 351. Messrs. Reuben G. Hunt and Lewis V. Crowley for petitioners. The Solicitor General and Mr. Merrill E. Otis, Special Assistant to the Attorney General, for the United States. MR. JUSTICE MCREYNOLDS delivered the opinion of the Court. The bankrupt's estate consisted of personal property only, and there is no suggestion of a lien thereon to se |