In Re Harris

This is an appeal from an order of the district court of Stephens county directing J.G. Clift, assignee for the benefit of the creditors of C.A. Harris, to accord preference to a claim by the state for sales tax over the claim of general creditors in payment of the insolvent's debts out of the proceeds from the liquidation of the insolvent's assigned assets.

It is admitted that the tax became due before the assignment for the benefit of creditors was executed, but apparently the Tax Commission had taken no legal steps for collection of the tax until filing a motion in the insolvency…