In re Seattle Cut Glass Co.

(after stating the facts as above). Elaborate briefs were filed and many matters discussed which are not before the court. The issue is submitted upon the findings of the referee. After consideration of the briefs and the record before the court, I believe that the referee is right.

Section 1153 of Remington’s Code would have application if the funds were disposed of by the state court, but in this •court, under section 64b of the Bankruptcy Act (Comp. St. § 9648), the classification of claims and order of payment are fixed. In concluding between a state law and the Bankruptcy Act, as to…