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561

289,

1921,

Page.

Page. Bankruptcy Act.. 2, 316, 429, 434 Judiciary Act, § 11.... 454, 622 $1 (19)

431 Leasing Act.
2..

432
§ 32...

48 $$ 3b, 4, 5c, 59a, 59b... 431 Materialmen's Act

625 64.

2,316, 317 Trading with the Enemy Act. 64a.

4 $$ 7a, 7c....
65b.

4
7e.

562 67d.

4
9.

553 Credit Mobilier Act, § 4. ... 624 | Transportation Act.... 289, 290, Elkins Act, § 64..

544

292, 293, 294, 620, 624, 627, Employers' Liability Act.... 26, 634, 635, 639, 641, 642, 643

30, 637

206..... 639, 641, 642, 643 Espionage Act.

206 (f)

634, 635 § 6..

437 206 (g). Federal Control Act.

290, 292, 293, 294 § 10......

154, 293 § 310.. 620, 624, 627 Harrison Narcotic Law... 11, 12

(B) STATUTES OF THE STATES AND TERRITORIES. Arkansas.

Montana.
Crawford & Moses' Di-

Revised Code,
gest of Arkansas Stat-

$$ 2397–2408...... 47 utes, § 5399... ... 645 New York. California.

1902, Laws, c. 371... ... 654 1917, Inheritance Tax

1909, Laws, c. 38, $ 230. 362 Act.

1909, Laws, c. 88, S$ 160, § 1, sub-div. 3......... 144 161...

654 2, sub-div. 10.

138,

1909, Consol. Laws, c.
139, 143, 144
40..

654 1921, Statutes, p. lxxxiii. 260 1911, Laws, c. 326. 362 Kansas.

1916, Laws, c. 348.. 362, 363 1915, Laws, c. 357, SS 1,

1916, Laws, c. 497, p.
2, 13, p. 452.

497
1320..

648 Massachusetts.

1916, Lien Law, $ 230.. 362, 1909, Statutes, c. 490,

363 part III, § 56.. 217 1922, Laws, c. 590. 322 1914, Statutes, c. 724... 217 Personal Property Law, 1919, General Acts, c. 355,

§ 45...

361 § 39..

207 Public Service Commis$$ 30, 41.

208 sion Law, (c. 48 Consol. § 38.

209

Laws) .. 416, 418, 419 § 75..

211 Stock Corp. Law (c. 59, 1921, General Acts, c.

Consol. Laws). 418 361, 493....

207 | North Dakota. General Laws, c. 63. ... 207 1923, Laws, p. 549..... 191, General Laws, c. 59, § 5,

195, 199 cl. 16.

214 Oregon. General Laws, c. 231,

Laws, § 5259.... 530 $$ 51, 138.... 639 Pennsylvania. Mississippi.

1919, Laws, Act. No. 258. 486 1871, General Act, April Porto Rico.

8 ... 459, 460, 461, 464, 465 1914, March 28, Act. No. 1873, Laws, c. 118..... 464 26....

471

§ 82, p.

Page.

Page. 1920, May 12, Act. No. West Virginia—Continued. 9, § 49...

471 1872-3, Acts, c. 88, $ 23, South Dakota.

p. 228. 37 1919, Revised Code,

c. 227, § 16, 88 4653, 4271, 3573,

p. 724. 37 4771, 4779

444 1877, Acts, c. 106, p. 138. 37 $8 4771, 4271, 4725,

1881, Acts, c. 17, § 72, p.
4779..
445

237. 37 Texas. Rev. Stats. § 82, Art.

240. 37 6001...

456
1882, Acts. c. 97, § 30, p.

271. 37
Rev. Stats., Arts. 6423,
6424, 6425.

1883, Acts, c. 12, p. 13.. 37

1887, Acts, c. 73, p. 218. 37 Vernon's Sayles Civ. Stat.

1889, Acts, c. 23, p. 81.. 37 § 5338, 5339..

254 1891, Acts, c. 32, p. 57.. 37 Virginia.

Code, c. 33, 88 1, 6, 7, 1860, Code, Tit. 18, c. 61,

497 88 28, 29.

37 Wyoming

1910, Compiled Stats... 278 West Virginia.

1913, Laws, c. 73.... 278, 1863, Constitution, Art.

279, 285 11, § 8.....

1920, Compiled Stats. 1865, Acts, c. 73, p. 62.. 37 88 1413, 1424... 286

95

P. 586.

37

(C) TREATIES.

Spain.

1898, Dec. 10, 30 Stat.
1754..

410

China.

1880 Nov. 17, 22 Stat.
826, Art. II.

345
Japan.
1911, Feb. 21, 37 Stat.

260 Art. I.

262

1504...

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

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cure any of the claims now under consideration. The fund derived from conversion of all the property is insufficient fully to satisfy taxes due the United States and the City and County of San Francisco, and the allowed claims for preferred wages. Which of these must be paid first is the question for decision. The referee ruled in favor of the wages, and the District Court approved; but the Circuit Court of Appeals held to the contrary and directed that priority should be given the taxes.

The Bankruptcy Act of 1898, c. 541, 30 Stat. 544, 563, provides—

“Sec. 64. Debts which have priority.a. The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, State, county, district, or municipality in advance of the payment of dividends to creditors, and upon filing the receipts of the proper public officers for such payment he shall be credited with the amount thereof, and in case any question arises as to the amount or legality of any such tax the same shall be heard and determined by the court.

“6. The debts to have priority, except as herein provided, and to be paid in full out of bankrupt estates, and the order of payment shall be (1) the actual and necessary cost of preserving the estate subsequent to filing the petition; (2) the filing fees paid by creditors in involuntary cases; (3) the cost of administration, including the fees and mileage payable to witnesses as now or hereafter provided by the laws of the United States, and one reasonable attorney's fee, for the professional services actually rendered, irrespective of the number of attorneys employed, to the petitioning creditors in involuntary cases, to the bankrupt in involuntary cases while performing the duties herein prescribed, and to the bankrupt in voluntary cases, as the court may allow; (4) wages due to workmen, clerks, or servants which have been earned within three months before the date of the com

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