Joseph McKenna

“ If Congress has the power to declare otherwise, and wished to do so, the intention would be clearly expressed, not left to be collected or inferred from disputable considerations of convenience in administering the estate of the bankrupt. Though the opinion of the circuit court of appeals is brief, it is difficult to add anything to its conclusiveness. ”

“ Louis, Missouri, filed before the referee a petition alleging state, school, and city taxes for the year 1901 had been regularly assessed against said sum on the first of June, 1900, and that a bill for said taxes, properly certified, had been delivered to him for collection, and prayed for an order directing the taxes to be paid. The trustee filed an answer denying the liability of the property to the taxes. ”