Braunstein v. Royal Tower System, Inc.

Egan, J.,

This proceeding was instituted by the filing of a bill in equity by a creditor of the defendant, and after hearing a permanent receiver was appointed who liquidated the assets of the corporation and filed a final accounting which was accompanied by a proposed order of distribution. The account of the receiver showed a balance for distribution in the amount of $473.29. The Commonwealth of Pennsylvania has a claim in the amount of $108.29 for loans tax, capital stock tax, and income tax for which it filed, on January 4, 1943, its certificate of lien in the prothonotary’s office of…