US SUPREME COURT DECISIONS

Under the law of Virginia and the charter of the City of Richmond, the city's claim for delinquent taxes on personal property, unsupported by distraint, is no better than the claim of a general creditor, and is inferior to a landlord's lien secured by levy of a distress warrant. P. 249 U. S. 177.

Section 64a of the Bankruptcy Act, in directing payment of taxes before dividends to creditors, means general creditor; when by the local law a lien for a private debt is superior to a claim for taxes, its status is preserved by § 67d (as it was before 1910) if the lien was given or accepted in good faith and not in fraud of the act, for a present consideration. Id.

240 F. 45 affirmed.

The case is stated in the opinion.