...administrators, is insufficient to pay all the debts due from the deceased, the debts to the United States shall be first satisfied; and the priority hereby established shall extend as well to eases in which a debtor, not having sufficient property to pay all his debts, makes * voluntary assignment...

...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 •.•.'•II to cases in which a debtor, not having sufficient property to pay all his debts, makes...

...estate of a deceased debtor Is insufficient to pay all the debts due from the deceased ; (I!) where a debtor not having sufficient property to pay all...his debts makes a voluntary assignment thereof, or where there is an attachment against the estate and effects of an absconding, concealed, or absent...

...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...voluntary assignment thereof, or in which the estate anb1 effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases...

...admlnlstrutors, 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...assignment thereof, or in which the estate and effects of au absconding, concealed, or absent debtor are attached by process of law, as to cases in which au...

...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...assignment thereof, or in which the estate and effects of nn absconding, concealed, or absent debtor are attached by process of law. as to cases in which an...

...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 to cases iu which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment...

...due from the deceased, the debts due to the United States shall be first satisfied; and the priority established shall extend as well to cases in which...all his debts, makes a voluntary assignment thereof, of in which the estate and effects of an absconding, concealed, or absent debtor are attached by process...

...decisions. The applicability of § 3466 to this case is clear. The section applies in terms to cases " [ 1 ] in which a debtor, not having sufficient property...his debts, makes a voluntary assignment thereof, or [2] in which the estate and effects of an absconding, concealed, or absent debtor are attached by process...

...States shall be first satisfied'' whenever any person indebted to the United States is insolvent or, "not having sufficient property to pay all his debts, makes a voluntary assignment thereof." We hold that this statute clearly subordinates the claims of both the landlord and the municipality...