...absence from the united states, or some unavoidable accident. 33. SECT. V. Where any revenue-officer or other person hereafter becoming indebted to the...states, by bond or otherwise, shall become insolvent, or where the estate of any deceased debtor, in the luiuls of executors or administrators, shall be...

...of March 1797, W. 3,/>. 423, is that on which we rely. It is in these words, " And be it " further enacted, that where any revenue officer, or " other person, hereafter becoming indebted to the Uni" ted States by bond or otherwise, shall become insolvent, " or M here the estate • of sny deceased...

...of 3d of March, 1797, c. 74, $ 5, vol. 3, p. 421, it is enacted, " that where any revenue-officer, or other person, hereafter becoming indebted to the,...otherwise, shall become insolvent," &c. " the debt due co the United States shall be first satisfied; and the priority hereby established, shall be deemed...

...arisen upon a bond given for duties ; for by the act of 3d of March, 1797, c. 74. s. 5. vol. 3. p. 421. it is enacted, "that where any revenue officer, or...otherwise, shall become insolvent," &c. " the debt due to the United States shall be first satisfied ; and the priority hereby established, shall be deemed...

...succeeding words seem, to the majority of the court, certainly to produce this effect. They are, " or other person hereafter becoming indebted to the United States, by bond orother* 393 wise." If this section was designed to place *the collection of the internal revenue on...

...connection with those which precede it. The words are " that where any revenue officer or other /arson hereafter becoming indebted to the United States by bond or otherwise, shall become insolvent, the debt due to the United States shall be first satisfied," £<c. It is conceded that the words "...

...it embraces the case ofSharpe Delatiy. It is enacted by the Sth section of the act of 3d March 1797, "that where "any revenue officer or other person,...States by bond or otherwise, shall "become insolvent, or where the estate of any deceased " debtor in the hands of executors or administrators shall " be...

...priority is claimed, it is & WOODdeclared that where any revenue officer, or other per- COCK. son, hereafter becoming indebted to the United States —...or otherwise, shall become insolvent, &c. the debt due to the United States shall be first satisfied. The Court is of opinion that Ilendrickson was indebted...

...between the United States and receivers of public money, "declares, (a. 5.) "That where any rerenue officer or other person, hereafter becoming indebted...States, by bond or otherwise, shall become insolvent, or where the estate of any deceased debtor, in the hands of executors or administrators, shall be insufficient...

...credit, at the treasury, by absence from the United States, or some unavoidable accident. 10. SEc. v. Where any revenue officer, or other person, hereafter...States, by bond or otherwise, shall become insolvent, or where the estate of any deceased debtor, in the hands of executors or administrators, shall be insufficient...