Ingram v. Coos County, Or

SAWTELLE, Circuit Judge.

This is an appeal from an, order in bankruptcy adjudging that the lien of Coos county, Oregon, for taxes assessed on personal property of the bankrupt, is entitled to priority over certain wage claims and expenses of administration. The undisputed facts are as follows. At the time of the petition in bankruptcy, the bankrupt was indebted to appellee for personal proiierty taxes for the years 1929' to 1932. Under section 69-722, Oregon Code, 1930, 1 these taxes constituted a valid and subsisting lien against the property upon which they had been assessed. The taxes had…