MR. JUSTICE MURPHY delivered the opinion of the Court.
The issue here is whether, in a state proceeding under a general assignment for benefit of creditors, Section 3466 of the Revised Statutes, 31 U.S.C. § 191, gives priority to a claim of the United States over a landlord's lien and a municipal tax lien.
Mrs. Oeland Roman, the assignor, operated a restaurant in Danville, Virginia, on premises leased from respondent Waddill, Holland & Flinn, Inc...
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