In re Vetterlein & Co.

The proof of the debt made by the United States in this case, sworn to on April 1, 1878, declares that Theodore IT. Yet-*110terlein and Bernard T. Yetterlein, the bankrupts, were, and still are, justly indebted to the United States in the sum of $99,951.25 for the value of goods imported in violation of the act of March 3, 1863, “to prevent and punish frauds upon the revenue,” and which became forfeited to the United States thereby. The proof subsequently states that a claim is made for priority of payment out of the joint estate of said bankrupts as prescribed by law.

The above proof does not in…