UNITED STATES SUPREME COURT DECISIONS ON-LINE

In case of insolvency, the United States is not entitled to priority of payment unless the insolvency be a legal and known insolvency manifested by some notorious act of the debtor pursuant to law.

Error to the Supreme Judicial Court of Massachusetts in an action of trover in which was involved the construction of the acts of Congress giving to the United States a right of priority in payment of the debts due by insolvent debtors.