UNDERWOOD, District Judge.
In this case there is a contest for priority between creditors of the bankrupt holding liens for "wages due to workmen * * * earned within three months before the date of the commencement of the proceedings," and the state of Georgia, the county of Floyd, and the city of Rome, holding liens for taxes.
The referee found that "under section 64 of the Bankruptcy Act as amended in 1926 (11 USCA § 104) the labor claims were liens...
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