In re Brannon

ATWELL, District Judge.

Bankrupt estates 3905, 3102, and. 3089 present the same question. In each tbe amount realized by tbe trustee is insufficient to pay wage claims, state, county and city taxes, and, landlord’s lien claims. Tbe referee ruled that wage claims should be paid first, and that tbe remainder, if any, should he prorated on taxes, and then on landlord’s liens.

Most of the authorities cited by each side date prior to tbe 1926 amendment to • tbe Bankruptcy Act. That amendment settled the disputes that had been urged by bench and bar as to the order in which priority groups should be…