Wiley Blount Rutledge

“ State of Texas, 314 U.S. 480, 62 S.Ct. 350, 353, 86 L.Ed. 356, that the statutory lien on 'property 'devoted to or used in his business" is not a specific and fixed lien entitled to priority over the United States, is persuasive that similar words in the Illinois statute are not specific and constant. But in the Texas case, no steps had been taken to fix the amount of the lien on the property devoted to the business, at page 487 of 314 U.S., at page 353 of 62 S.Ct., 86 L.Ed. 356. Of course, therefore, the lien could not be fixed and certain. ”

“ Associated Agencies, Inc., [1] was a creditor of the Chicago Waste and Textile Company. In his complaint the Director alleged that Associated Agencies had obtained a judgment against its debtor in the Municipal Court of Chicago and that execution had issued on this judgment June 3, 1942, but that the interest of Associated Agencies was subordinate to that of the lien sought to be foreclosed. ”

“ The controversy arose on June 29, 1942, when the Director of Labor of Illinois brought suit in the Circuit Court of Cook County, Illinois, to enforce against the Chicago Waste and Textile Company a statutory lien for unemployment compensation contributions due the state. ”

“ People of State of Illinois ex rel. Gordon v. United States, 328 U.S. 8, 66 S.Ct. 841, held that in circumstances which called into application Rev.Stat. § 3466, 31 U.S.C. § 191, 31 U.S.C.A. § 191, the claims of the United States for federal insurance contributions taxes under Title 8 of the Social Security Act, 49 Stat. 620, 636, 42 U.S.C.A. § 1001 et seq., and for federal unemployment compensation taxes under Title 9 of the Social Security Act, 49 Stat. at page 639, 42 U.S.C.A. § 1101 et seq., had priority over claims of Illinois for taxes under its Unemployment Compensation Act. ”

“ United States v. State of Texas, supra; People of State of New York v. Maclay, supra. It is not enough that the lienor has power to bring these elements, or any of them, down from broad generality to the earth of specific identity.
In this case the identity of the lienor was made certain, before the Government's priority attached, both by the statute and by the notices of lien. The latter also fixed the amounts of the liens, though miscalculated. But neither the notices of lien nor the appointment of the receiver made definite and certain the property, as we have shown. ”

“ See also note 2.↑ 'Such lien shall be invalid only as to any innocent purchaser for value of stock in trade of any employer in the usual course of such employer's business, and shall be invalid as to any innocent purchaser for value of any of the other assets to which such lien has attached, unless notice thereof has been filed by the Director in the office of the Recorder of Deeds of the county within which the property subject to the lien is situated. ”

“ See 1 Collier on Bankruptcy (14th ed.) 475. But under the amended statute the same view has been expressed. Elfast v. Lamb, 2 Cir., 111 F.2d 434, 436.↑ See Note (1946) 59 Harv.L.Rev. 1132, 1136.↑ There are minor differences in phraseology between 1 Stat. 515 and Rev.Stat. § 3466, which 'did not work any change in the purpose or meaning * * *.' Price v. United States, 269 U.S. 492, 501, 46 S.Ct. ”