Henry Brockholst Livingston, United States v. Bryan and Woodcock…
“ Hendrickson, it appears, was one of the sureties of George Bush, late collector at Wilmington, who died on the 2d of February, 1797, in debt to the United States, as appears by a subsequent adjustment of his accounts at the treasury in the sum of 3,453 dollars and 6 cents. By the 5th section of the act of the 3d of March, 1797, under which this priority is claimed, it is declared that where any revenue officer, or other person, 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. ”
