Neil Brans, Trustee in Bankruptcy of Direct Hardware Company, Inc., Bankrupt v. City of Dallas, Texas

HUTCHESON, Chief Judge.

What and all that is in question here is whether, as the district judge held, the City of Dallas has the right, as the holder of tax liens, to have its claim for taxes for the years 1952-1953 paid out of moneys in the hands of the trustee received from the sale of properties of the bankrupt on which the taxes were a lien.

The matter comes up in this way. On March 4, 1954, the City, asserting that its claim was secured by a first and general lien against the assets of the bankrupt, Direct Hardware Company, filed in the bankruptcy proceeding its lien claim for taxes for…