United States v. Texas,
Annotate this Case
314 U.S. 480 (1941)
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U.S. Supreme Court
United States v. Texas, 314 U.S. 480 (1941)
United States v. Texas
Argued November 19, 21, 1941
Decided December 22, 1941
314 U.S. 480
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.