In re Beaver Coal Co.

BELLINGER, District Judge.

Heretofore this matter came on for hearing upon an application in behalf of the sheriff of Coos county for an allowance and payment as a priority of a claim for $769.99, being the costs and expenses incurred in attachment proceedings begun more than four months prior to the filing of the petition in bankruptcy. This claim was urged upon the ground that because, under the state assignment law, such costs and expenses have priority, the claim is within' subdivision 5 of section 64 of the bankruptcy act, which gives priority of payment to debts owing to any person who…