In re Mosby Coal & Mining Co.
| Decision Date | 01 October 1938 |
| Docket Number | No. 15241.,15241. |
| Citation | 24 F. Supp. 1022 |
| Court | U.S. District Court — Western District of Missouri |
| Parties | In re MOSBY COAL & MINING CO. |
Frank P. Barker, of Kansas City, Mo., for bankrupt.
In this case Honorable Harry P. Drisler, Treasurer of the Unemployment Compensation Commission of Missouri, has filed a petition to review an order of the referee denying a lien for unpaid contributions under the Unemployment Compensation Act of the State of Missouri, approved June 17, 1937, Mo.St.Ann. § 13194—1 et seq. p. 4770.
Admittedly the amount claimed was due and unpaid, and that the treasurer was entitled to the amount asserted by him to be due. It was his contention, however, that the referee erred in not supplanting liens previously created against the assets of the corporation in favor of his claims. It was the thought of the claimant that Section 4598a, Mo.St.Ann. p. 2039, applied to such contributions and thus and thereby they became prior liens against all of the assets of the corporation, whether previously encumbered or not. By an amendment to the corporation law, approved June 30, 1937, Mo.St.Ann. § 4598a, p. 2039, the legislature of the State of Missouri made "all taxes, or fees, of every character and description, due or owing to the State of Missouri, or any political division thereof, by any * * * domestic corporation * * * a prior lien and a preferred claim against the assets of such corporation."
A short time before this enactment, to-wit, June 17th, 1937, the governor had approved the Unemployment Compensation Act, Mo.St.Ann. § 13194—1 et seq. p. 4770. This act is a code within itself. It makes provision for the creation of a Commission for the administration of the system. It also provides for contributions to an unemployment fund to be administered by such Commission.
By Section 15 of the Act, found in Laws Missouri, 1937, p. 574, l. c. 598, Mo.St.Ann. § 13194—15, p. 4770, provision is made for the collection of such contributions in case of default, and by subdivision (c) thereof, the status of such claims is outlined in case of corporate liquidation. In such case, contributions "shall be paid in full prior to all other claims except taxes and claims for wages of not more than $500.00 to each claimant."
Then specifically the legislature considered the question of priority of such unpaid contributions in the event of liquidation in bankruptcy. It referred specifically to what is generally known as Section 104, Title 11 U.S.C., 11...
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In re Wm. Akers, Jr., Co., 7411
...judge who afterwards reversed himself supports a contrary view. In re Mid America Co., D.C., 31 F.Supp. 601, 604; In Re Mosby Coal & Mining Co., D.C., 24 F.Supp. 1022; In re Lechtman Printing Co., D.C., 38 F.Supp. 1008. 5 N.J.R.S. 43:21-14, as amended (1939) Chap. 309, N.J.S.A. 43:21-14. 6 ......
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Lucas v. Murphy
... ... R. S. 1939, sec. 5075; R. S. 1939, chap. 52, arts. 1 and 2, ... sec. 9396; In re Mosby Coal & Mining Co., 24 F.Supp ... 1022; State ex rel. v. Board of Regents, 305 Mo. 57 ... (2) ... ...
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Straus v. Tribout
...by Section 4598A, R. S. 1929, as amended Laws 1937, p. 204 [Vincent Realty Co. v. Brown, 344 Mo. 438, 126 S.W.2d 1162; In re Mosby Coal & Mining Co., 24 F.Supp. 1022.] is also in line with what we have held concerning the lien of the State upon assets of insolvent banks as against the right......
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In re Mid America Co.
...a (4) of the Bankruptcy Act. Claims based upon any such unpaid contributions are entitled to priority." The case of In re Mosby Coal & Mining Company, D.C., 24 F.Supp. 1022, cited by respondent in support of his contention that contributions imposed under the Illinois Unemployment Compensat......