§ 10.... 154, 293 634, 635 206 (g).. 289, 290, 292, 293, 294 § 310... 620, 624, 627 Harrison Narcotic Law... 11, 12 (B) STATUTES OF THE STATES AND TERRITORIES. 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 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. "b. 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 |