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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... "
The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ... - Page 414
by United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 551 pages
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Reports of Cases Adjudged in the Supreme Court of Pennsylvania, Volume 10

Pennsylvania. Supreme Court, Thomas Sergeant, William Rawle - 1825 - 496 pages
...of insolvency, or where any estate in the hands of executors, administrators, or assignees, shall be insufficient to pay all the debts due from the deceased,...the United States shall be first satisfied ; and the cases of insolvency therein mentioned, shall be deemed to extend, as well to cases in which a debtor,...
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Reports of Cases Decided in the Court of Chancery of the State of ..., Volume 30

New Jersey. Court of Chancery - 1879 - 846 pages
...States. Rev. 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, Led. ' XII...
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Albany Law Journal, Volume 28

1884 - 550 pages
...this decree the appeal was taken. FIELD, J. The Revised Statutes in section 3466 provides that — "Whenever any person indebted to the United States...States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property...
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Albany Law Journal, Volume 24

1881 - 572 pages
...UNITED STATES NOT A LIEN. — By United States Revised Statutes, section 3466, it is thus provided: "Whenever any person indebted to the United States...estate of any deceased debtor, in the hands of the * Appearing lu 8 Federal Reporter. executors or administrators, is insufficient to pay ¡ill the debts...
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Albany Law Journal, Volume 24

1881 - 572 pages
...UNITED STATES NOT A LIEN. — By United States Revised Statutes, section 3466, it is thus provided: "Whenever any person indebted to the United States...estate of any deceased debtor, in the hands of the * Appearing in 8 Federal Reporter. executors or administrators, is insufficient to pay all the debts...
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The National Bankruptcy Register Reports: Containing All the ..., Volume 13

William A. Shinn - 1876 - 624 pages
...payment to the United States in all cases of the insolvency of the debtor. Its ] 'revisions are that " whenever any person indebted to the United States...States shall be first satisfied, and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property...
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A Treatise on the Law of Executors and Administrators, Volume 2

Sir Edward Vaughan Williams, Walter Vere Vaughan Williams - 1877 - 816 pages
...Barb. 372; Johnson v. Corbett, 1 Paige, 265. Under the laws of the United States it is provided that whenever the estate of any deceased debtor, in the...to the United States shall be first satisfied ; and every executor or administrator who pays any debt due by the person or estate for whom or for which...
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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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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 250 pages
...'i /> л i • •" i • msolvent estates. debtor, m the hands of the executors or admmistrators, is insufficient to pay all the debts due from, the...States shall be first satisfied ; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property...
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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...States shall be first satisfied; and the priority hereby established shall extend as well to eases in which a debtor, not having sufficient property...
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