MR. JUSTICE McKENNA delivered the opinion of the court.
This case involves the consideration of the priority of payment out of the estate of a bankrupt of claims due the United States and claims for labor.
The United States is not a party to the action, but appellee brings itself into relation with it as subrogated to its rights by the payment of a judgment obtained against the appellee, as surety on a bond for the bankrupt. We shall assume that appellee may...
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