The Law And Practice in Bankruptcy Under the National Bankruptcy Acts of 1898
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In our eReader you can find the full English version of the book. Read The Law And Practice in Bankruptcy Under the National Bankruptcy Acts of 1898 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book The Law And Practice in Bankruptcy Under the National Bankruptcy Acts of 1898
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321; New Jersey v. Anderson, 203 U. S. 483, 17 Am. -B. R. 64, 51 L. Ed. 284, 27 Sup. Ct. 137, revg. 14 Am. B. E. 604. 137 Fed. 858, and superseding In re . Danville Eolling Mill Co.
(D. C, Pa.), 10 Am. B. R. 327, 121 Fed.
432; Matter of Mutual Mercantile Agency (Eef., N. Y.), 8 Am. B. R. 435.
998 Debts Which Have Pbioeity. [§ 64-a.
payable as of the date of the entry of the tax lien in the proper office, where such entry is required;''^ but a sum exacted by a State for the privilege of increasi...ng the capital stock of a corporation is not a debt entitled to priority upon the corporation subsequently becoming bankrupt, but is a provable debt entitled to a pro rata distribution with other general creditors. '^^ Taxes assessed against a partnership must be paid from the estate of an individual partner where he is individually liable under the State law.''* The fact that a claim is called a tax does not make it so;'^* as where by a State statute a corporation is required to- collect of its bondholders a State tax on a mortgage securing its bonds, the corporation is merely a collecting agency, and the tax is not that of the corporation entitled to priority of payment upon its being adjudicated a bankrupt.^" So, when a State statute speaks of a license to sell liquors as a " tax," that does not make it a tax.
What to read after The Law And Practice in Bankruptcy Under the National Bankruptcy Acts of 1898?
You can find similar books in the "Read Also" column, or choose other free books by Gilbert, Frank B. (Frank Bixby), 1867-1927 to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
321; New Jersey v. Anderson, 203 U. S. 483, 17 Am. -B. R. 64, 51 L. Ed. 284, 27 Sup. Ct. 137, revg. 14 Am. B. E. 604. 137 Fed. 858, and superseding In re . Danville Eolling Mill Co.
(D. C, Pa.), 10 Am. B. R. 327, 121 Fed.
432; Matter of Mutual Mercantile Agency (Eef., N. Y.), 8 Am. B. R. 435.
998 Debts Which Have Pbioeity. [§ 64-a.
payable as of the date of the entry of the tax lien in the proper office, where such entry is required;''^ but a sum exacted by a State for the privilege of increasi...ng the capital stock of a corporation is not a debt entitled to priority upon the corporation subsequently becoming bankrupt, but is a provable debt entitled to a pro rata distribution with other general creditors. '^^ Taxes assessed against a partnership must be paid from the estate of an individual partner where he is individually liable under the State law.''* The fact that a claim is called a tax does not make it so;'^* as where by a State statute a corporation is required to- collect of its bondholders a State tax on a mortgage securing its bonds, the corporation is merely a collecting agency, and the tax is not that of the corporation entitled to priority of payment upon its being adjudicated a bankrupt.^" So, when a State statute speaks of a license to sell liquors as a " tax," that does not make it a tax.
What to read after The Law And Practice in Bankruptcy Under the National Bankruptcy Acts of 1898?
You can find similar books in the "Read Also" column, or choose other free books by Gilbert, Frank B. (Frank Bixby), 1867-1927 to read onlineMoreLess
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