In re Belman

Shanaman, J.,

The tax debtor was the proprietor of gasoline stations and as such owed to the Commonwealth taxes under the Act of May 1, 1929, P. L. 1037, taxing the sale of liquid fuels. The taxes had been reduced to judgment and were a lien upon all the property of the debtor (sec. 12), but were never distrained for (sec. 14). The debtor sold the stations, leases, and equipment in bulk under and in compliance with the Sales in Bulk Act of May 23, 1919, P. L. 262. The purchaser paid into court the proceeds, which amounted to about one third of the listed debts. The Commonwealth claimed a…