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COOK COUNTY NAT. BANK v. UNITED STATES

107 U.S. 445 (____)

COOK COUNTY NATIONAL BANK v. UNITED STATES.

Supreme Court of United States.

Attorney(s) appearing for the Case

The case was argued by Mr. Roscoe Conkling, with whom was Mr. Henry S. Monroe, for the appellants, and by Mr. William C. Goudy for the appellee.

MR. JUSTICE FIELD, after stating the facts, delivered the opinion of the court.

The Revised Statutes, in sect. 3466, provide that "Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority hereby established shall extend as well...

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