Harlan F. Stone

“ We do not stop to inquire whether this construction of the state statutes is the correct one for we think the argument ignores the effect of a lien for federal taxes under the supremacy clause of the Constitution. The establishment of a tax lien by Congress is an exercise of its constitutional power 'To lay and collect Taxes'. ”

“ United States v. Snyder, supra; United States v. City of Greenville, 4 Cir., 118 F.2d 963. Similarly we held that the priority of payment commanded by R.S. § 3466, 31 U.S.C.A. § 191, could not be set aside by state legislation. United States v. ”