In re Gerrow

McPHERSON, Circuit Judge.

The bankrupt carried on business in a rented building. On April 11, 1912, when the creditors’ petition was filed, his goods on the premises had for several days at least been under levy by the sheriff. Moreover, on April 10 the landlords had distrained for rent upon the same goods, although, of course, the distraint was of no effect, as the property was then in the hands of the law.

[1] Nevertheless, the Pennsylvania act of 1836 (P. L. 777, § 83) preserved the priority of the claim (Longstreth v. Pennock, 20 Wall. [87 U. S.] 575, 22 L. Ed. 451; Re Gerson [D. C.] 8 Pa.…