In Re William Akers, Jr., Co.

BARD, District Judge.

This case is before the Court on a petition to review an order of a Referee in Bankruptcy denying priority of payment of a claim of $140.64.

This amount is due and payable by the bankrupt to the Unemployment Compensation Fund of the Commonwealth of Pennsylvania for employer’s contributions under the Pennsylvania Unemployment Compensation Law, 43 P.S. § 751 et seq.

The priority of claims in a bankrupt estate is determined by the Bankruptcy Act. In re Inland Dredging Corporation, 2 Cir., 61 F.2d 765, 767, 88 A.L.R. 254.

Section 64, sub. b(7), of the Bankruptcy Act provided:…