...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 "...

...officer or other person, hereafter be*;$tyi$,£ ".'Indebted to the United States by bond or other^* wise, shall become insolvent, or -where the estate of any *' deceased debtor in the hands of executors or administrators1814. COMMONVKAI/IH V. LEWIS. " shall be insufficient to pay all the debts due from the...

...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...

...between the United States and receivers of public money, "declares, (a. 5.) "That where any rerenue officer or other person, hereafter becoming indebted...in the hands of executors or administrators, shall be insufficient to pay all the debts due from the deceased, the debt due to the United States shall...

...credit, at the treasury, by absence from the United States, or some unavoidable accident. 10. SEc. v. Where any revenue officer, or other person, hereafter...in the hands of executors or administrators, shall be insufficient to pay all the debts due from the deceased, the debt due to the United States shall...

...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...