Stover v. Scotch Hills Coal Co.
Decision Date | 20 December 1924 |
Docket Number | No. 846.,846. |
Citation | 4 F.2d 748 |
Parties | STOVER et al. v. SCOTCH HILLS COAL CO. |
Court | U.S. District Court — Western District of Pennsylvania |
H. K. Siebeneck, Sp. Deputy Atty. Gen., for the United States.
Hindman & MacConnell, of Pittsburgh, Pa., for special master.
This case now comes before the court on exceptions to the master's report in awarding priority of payment to the United States government of corporate taxes of $46.68 over a capital stock and corporate loan tax of the commonwealth of Pennsylvania and a state workmen's insurance fund assessment of the commonwealth of Pennsylvania; also in allowing to the receiver in this case a commission in the sum of $1,500. The cash balance in the hands of the receiver for distribution was $628.46. After deducting the master's fee and expense of advertising and holding hearings before the master, $216.86, there was left $411.60 for distribution. Of this amount there was awarded to the United States, $46.68, the United States corporate tax for the year ending June 30, 1923, and the balance for distribution was awarded to the commonwealth of Pennsylvania on account of corporate loan and capital taxes filed and approved October 14, 1921, in the sum of $364.92. The commonwealth had a much greater sum due it for corporate loan and capital stock taxes, as well as taxes for the workmen's state insurance fund, and thereupon filed these exceptions to the master's report.
We have carefully reviewed the findings of the master and his report, allowing priority to the claim of the United States government over the claim of the commonwealth of Pennsylvania. We conclude that the master committed no error in that award. The right of the United States to claim priority in payment of its taxes over those of a state has, we think, been thoroughly established. We need only to quote from Mr. Justice Marshall in the case of United States v. Fisher, 2 Cranch (6 U. S.) 358, 2 L. Ed. 304:
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