102 F. 686 | E.D. Wis. | 1900
Section 64b, Bankr. Act, clearly provides that debts of the character stated shall have priority, and the only question is whether they can be so allowred in favor of an as-signee. A provision of like effect under the act of 1867 was construed by Judge Blatchford to authorize such allowance (In re Brown, 4 Ben. 142, Fed. Cas. No. 1,974), and I have, observed no ruling otherwise under that act. Counsel for the trustee relies upon the decision of Judge Locliren in Re Westlund (D. C.) 99 Fed. 399, as ruling