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" States shall be first satisfied, and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding,... "
Emerson's Internal Revenue Guide, 1867 - Page 56
by Charles Noble Emerson - 1867 - 401 pages
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The Southern Law Review, Volume 3

Law - 1877 - 1004 pages
...due to the United States should be first satisfied ; and that the priority thus established should be deemed to extend as well to cases in which a debtor,...not having sufficient property to pay all his debts, 1 Among the many cases decisive of the same principle may be noticed Union Bank of Tennessee v. Ellicott,...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - Local taxation - 1877 - 970 pages
...having sufficient property to pay all his debts, makes a voluntary assignment thereof, and to cases in which the estate and effects of an absconding, concealed, or absent debtor are attached by due process of law.4 A mere inability to pay debts does not bring a party within the...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1879 - 250 pages
...debts due to the United States shall be first satisfied ; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and eu'ects of an absconding, concealed,...
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The Federal Reporter

Law reports, digests, etc - 1940 - 1236 pages
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 31-32

Law reports, digests, etc - 1887 - 1910 pages
...due to the United States shall be first satisfied, and that the priority thereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, as well as to cases in which an act of bankruptcy is committed....
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 15-16

Law reports, digests, etc - 1883 - 1904 pages
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National Bank Cases: Containing All Decisions of Both the Federal ..., Volume 2

Irving Browne - National banks (United States). - 1880 - 638 pages
...was declared to extend not only to cases in which an act of legal bankruptcy should be committed, but to cases in which a debtor not having sufficient property to pay all his debts should make a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed...
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The Federal Reporter

Law reports, digests, etc - 1925 - 1124 pages
...States shall be first satisfied; and the priority hereby established shall extend as well to eases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed,...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

Law reports, digests, etc - 1920 - 2100 pages
...States shall be first satisfied ; and the priority hereby established shall extend as well to eases In which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, * • * as to cases in which an act of bankruptcy is committed."...
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Appendix to the House and Senate Journals ..., Volume 31

Missouri. General Assembly - Missouri - 1881 - 756 pages
...debts due to the State of Missouri shall befirst satisfied, and the priority hereby established shall extend as well to cases in which a debtor not having sufficient property to pay all hisdebts makes а voluntary assignment thereof, or in which the estate and. effects of an absconing,...
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