Geran v. N.J. Sand and Gravel Co.

The township of Wall, in the county of Monmouth, has filed a petition praying that the receivers of the insolvent defendant corporation be directed to pay to it certain taxes assessed against personal property in the hands of the receivers during the receivership proceedings and the operation of the business by the receivers. The sole question is whether or not such taxes are entitled to payment in preference to wage claims existing at the time of the insolvency decree and the appointment of the receivers The property has been sold and the proceeds are in the receiver's hands.

As to taxes due…