United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Texas, 314 U.S. 480 (1941)

United States v. Texas

No. 44

Argued November 19, 21, 1941

Decided December 22, 1941

314 U.S. 480

Syllabus

1. Under R.S. § 3466, in the distribution of assets of an insolvent debtor through a general receivership, an unsecured tax claim of the United States takes priority over the like claim of a State. P. 314 U. S. 483.

2. The priority of unsecured claims of the United States under R.S. § 3466 attaches upon the taking over of the insolvent debtor's property by a general receivership, and cannot be divested by subsequent proceedings for the perfection of liens claimed by a State. P. 314 U. S. 486.

3. Article 7065a-7 of the Texas Civil Statutes declares that all gasoline taxes due by any distributor to the State

"shall be a preferred lien, first and prior to any and all other existing liens, upon all the property of any distributor, devoted to or used in his business as a distributor . . ."

Held, that the lien thus created is not a specific and perfect lien entitled to priority, despite R.S. § 3466, over a claim of the United States, but is an inchoate and general lien requiring further procedure to define and enforce it. P. 314 U. S. 484.

138 S.W.2d 924 reversed.

Page 314 U. S. 481