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" Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 424
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 pages
...where any estate in the hands of a personal representative is insufficient to pay all debts due by the deceased, the debts due to the United States shall be first satisfied. The right of the United States under this statute was not a right which supersedes and overrules the...
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Reports of Cases Decided in the Circuit and District Courts of the ..., Volume 4

Lorenzo Smith Boswell Sawyer, United States. Circuit Court (9th Circuit) - 1878 - 772 pages
...statutes, it is provided that whenever the estate of a deceased person in the hands of his administrator "is insufficient to pay all the debts due from the deceased, the debts due the United States shall be first satisfied." The language of this section is absolute. The debts due...
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Reports of Cases Decided in the Court of Chancery, the Prerogative ..., Volume 3

John Hoff Stewart - 1879 - 826 pages
...States. liev. St. US 691, § 3466, tit. XXXVI, "Debts due by or to the United States," which enacts : " Whenever any person indebted to the United States...due to the United States shall be first satisfied, &c." United States Bankr. Act, § 28 ; Bump's Bankr. (6th ed.) p. 482; 1 Kent Com. 242, Lect. XII;...
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The Federal Reporter

1925 - 1124 pages
...section 3466 of the united States Revised Statutes (Сотр. St. § 6372), which reads as follows: "Whenever any person indebted to the United States...priority hereby established shall extend as well to eases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment...
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The Federal Reporter, Volume 8

1881 - 956 pages
...United States as established in section 3466 of the Eevised Statutes, (1 St. 515, 676,) which reads: " Whenever any person indebted to the United States...pay all the debts due from the deceased, the debts of the United States shall be first satisfied; and the priority hereby established shall extend as...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

1920 - 2100 pages
...Section 3466 provides that — "Whenever any person Indebted to the United States is insolvent, • • * the debts due to the United States shall be first...priority hereby established shall extend as well to eases In which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment...
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National Bank Cases: Containing All Decisions of Both the Federal ..., Volume 2

Irving Browne - 1880 - 638 pages
...was declared to extend not only to cases in which an act of legal bankruptcy should be committed, but to cases in which a debtor not having sufficient property to pay all his debts should make a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed...
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Appendix to the House and Senate Journals ..., Volume 31

Missouri. General Assembly - 1881 - 756 pages
...of the State of Missouri^ as follows: SECTION 1. When any person indebted to the State of Missouri is insolvent, or whenever the estate of any deceased...executors or administrators is insufficient to pay all the debtsdue from the deceased, the debts due to the State of Missouri shall befirst satisfied, and the...
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A Digest of the Laws of the State of Florida: From the Year One Thousand ...

Florida - 1881 - 1354 pages
...due to the State shall be first satisfied ; and the priority hereby established shall be deemed to extend as well to cases in which a debtor, not having sufficient property to pay all his debts, shall make a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed,...
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Reports of Cases Argued and Decided in the Supreme Court of the ..., Book 2

United States. Supreme Court - 1882 - 758 pages
...executors or administrators, shall be insufficient to pay all the debts due from the deceased, the debt due to the United States shall be first satisfied ; and the priority hereby established shall be deemed to extend, as well to cases in which a debtor, not having sufficient property to pay all...
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