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ALLEN v. UNITED STATES

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84 U.S. 207 (1873)

17 Wall. 207

21 L.Ed. 553

ALLEN ET AL., v. UNITED STATES.

Supreme Court of United States.

January 13, 1873.

Attorney(s) appearing for the Case

Mr. James Hughes, for the appellants:

Mr. G.H. Williams, Attorney-General; Messrs. C.H. Hill, and W. McMichael, Assistant Attorneys-General, contra:

Mr. Justice FIELD delivered the opinion of the court.

Among the cases in which the United States are entitled, by act of March 3d, 1797, to priority in the payment of debts due to them over debts to other creditors, is the case where the debtor, not having sufficient property to pay his debts, makes a voluntary assignment of the property he has for their payment. Of the creditors of Russell, Majors & Waddell, the United States are therefore entitled to be preferred...

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