Department of Agriculture, Emergency Crop and Feed Loans v. Remund

Opinion of the Court by

Mr. Justice Murphy,

announced by Mr. Justice Rutledge.

We are faced here with the problem of whether, in a state probate proceeding, a claim asserted by the Farm Credit Administration through certain of its officials for and on behalf of the United States is entitled to priority under § 3466 of the Revised Statutes, 31 U. S. C. § 191.

The Governor of the Farm Credit Administration, pursuant to the Acts of February 23, 1934, 1 and June 19, 1934, 2 extended emergency feed and crop loans totalling $370.00 to Wilhelm Buttke, a South Dakota farmer. Most of these loans remained…