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 56by Charles Noble Emerson - 1867 - 401 pagesFull view - About this book
| Taxation - 1952 - 1316 pages
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| Congress. Internal Revenue Taxation Joint Committee - 1953
...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 effects of an absconding, concealed,... | |
| United States. Supreme Court - Law reports, digests, etc - 1883 - 1292 pages
...pay all the debts due from the deceased, the debt due to the United States shall be first satisfied; and the priority hereby established shall be deemed...voluntary assignment thereof, or in which the estate of an absconding, concealed, or absent debtor shall 1* attached by process of law, as to cases in which... | |
| United States. Supreme Court - Law reports, digests, etc - 1910 - 710 pages
...in which it is "declared that the cases of insolvency in the said 44th" (45th) "section mentioned, shall be deemed to extend as well to cases in which...debtor, not having sufficient property to pay all his or her debts, shall have made a voluntary assignment thereof, for the benefit of his or her creditors,... | |
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