Joseph McKenna

“ Priority is provided for in § 64 as follows: (3) The court shall order the trustee to pay all taxes legally due the United States. (b) Debts to have priority, except as herein provided, are to be paid in full, . . . and the order of payment shall be: (4) wages due to workmen, clerks, or servants, which have been earned within three months before the date of the commencement of the proceedings; and (5) debts owing to any person who, by the laws of the states or the United States, is entitled to priority. ”

“ Labor claims are given priority, and it is provided that debts having priority shall be paid in fuall. The only exception is 'taxes legally due and owing by the bankrupt to the United States, state, county, district, or municipality.' These were civil obligations, not personal conventions, and preference was given to them; but as to debts, we must assume a change of purpose in the change of order. ”

“ The United States is not a party to the action, but appellee brings itself into relation with them as subrogated to their rights by the payment of a judgment obtained against it as surety on a bond for the bankrupt. We shall assume that appellee may assert whatever priority the United States possessed. ”