United States v. Bliss

HUNGER, District Judge.

In this case the United States asks a prior lien on the assets of a state bank now in the hands of the defendant as a receiver. The suit is brought under the provisions of section 3466, Revised Statutes (title 31 U. S. Code, § 191 [31 USCA § 191]), which reads as follows:

“Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority…