In re Vetterlein

[Appeal from the district court of the United States for the Southern district of New York.] This was an appeal by an assignee in bankruptcy from the allowance by the district court of a claim in favor of the United States. [Goods had become forfeited for violation of the revenue laws, and the statute gave the United States an action to recover their value. This right had been put in force by the commencement of an action to recover such value before the proceedings in bankruptcy were commenced. The statute says that “all debts due and payable from the bankrupt at the time of the adjudication…