...absence from the united states, or some unavoidable accident. 33. SECT. V. Where any revenue-officer or other person hereafter becoming indebted to the...or where the estate of any deceased debtor, in the luiuls of executors or administrators, shall be insufficient to pay аЛ the ilebtsdue from lac deceased,...

...1797, W. 3,/>. 423, is that on which we rely. It is in these words, " And be it " further enacted, that where any revenue officer, or " other person, hereafter becoming indebted to the Uni" ted States by bond or otherwise, shall become insolvent, " or M here the estate • of sny deceased...

...of 3d of March, 1797, c. 74, $ 5, vol. 3, p. 421, it is enacted, " that where any revenue-officer, or other person, hereafter becoming indebted to the,...States, by bond or otherwise, shall become insolvent," &c. " the debt due co the United States shall be first satisfied; and the priority hereby established,...

...succeeding words seem, to the majority of the court, certainly to produce this effect. They are, " or other person hereafter becoming indebted to the United States, by bond orother* 393 wise." If this section was designed to place *the collection of the internal revenue on...

...connection with those which precede it. The words are " that where any revenue officer or other /arson hereafter becoming indebted to the United States by bond or otherwise, shall become insolvent, the debt due to the United States shall be first satisfied," £<c. It is conceded that the words "...

...priority is claimed, it is & WOODdeclared that where any revenue officer, or other per- COCK. son, hereafter becoming indebted to the United States —...— by bond or otherwise, shall become insolvent, &c. the debt due to the United States shall be first satisfied. The Court is of opinion that Ilendrickson...

...judgment obtained., The 5th section declares, that " where any revenue officer or othfr fierson thereafter becoming indebted to the United States by bond or otherwise, shall become insolvent," the debt due to the United States shall be first satisfied. The words or otftfT fieraon, are certainly...

...passed the 3d March, 1797. The words of this section, as far as they bear on the present case, are, that "where any revenue officer, or other person,...States, by bond or •otherwise, shall become insolvent, the debt due the United States shall be first satisfied ; and the priority hereby established shall...

...1. In the 3rd volume of the laws of the United States, (old edition,) p. 423, sec 5, it is enacted, that where any revenue officer, or other person, hereafter...States by bond or otherwise, shall become insolvent, &c. the debt of the United States shall be first paid; and he is declared insolvent by the act, who,...

...These acts gave a preference to the United States, in all cases of insolvency, or where any estate in the hands of executors, or administrators shall be insufficient to pay all the debts of the deceased ; and it was declared, that the case of insolvency referred to, should be deemed to...