[Leg. Int., Vol. 33, p.140.]
Estate of EDGAR M. GREGORY, deceased.
By sections 3466 and 3467 of the Revised Statutes, the United States has a preference before other creditors in the distribution of decedent's estate.
Sur exceptions to adjudication. Opinion delivered April 1, 1876, by
HANNA, J.--The decedent at the time of his death was marshal of the United States for the Eastern District of Pennsylvania. Upon the settlement of his accounts it was ascertained he was largely indebted to the government. Suit was afterwards brought by the United States, and judgment recovered against the administrator. The estate of decedent was insolvent, and upon the audit of the account of his administrator, the judge before whom it was heard awarded payment of the judgment of the United States, to the exclusion of all other claims. This award is the subject of the exceptions filed. In view of the acts of Congress upon the subject, we are unable to discover any error in the adjudication. It is expressly provided, that whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executor or administator, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied. And any executor, adminstrator, or assignee, or other person, who pays any debt due by the person or estate for whom or for which he acts, before he satisfies and pays the debts [page 127] due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid: Revised Statutes, p.691, sects. 3466, 3467. The claim of exceptant was for services performed as a deputy marshal after the death of decedent, the fees and costs arising therefrom having been paid over by him to the administrator.
Admitting claimant's right to compensation out of the estate, yet he occupies no better position than any other creditor. His claim, with others, must be postponed to that which is preferred by express statute.
The balance in the hands of accountant being insufficient to pay any portion of the postponed claims, it was entirely within the discretion of the judge to mention them in the adjudication.
The exceptions are dismissed, and the adjudication confirmed.
And now, April 1, 1876, it is ordered and decreed, that the exceptions filed to the adjudication upon the account of Joseph G. Henszey, administrator of the estate of Edgar M. Gregory, be dismissed, and the adjudication confirmed absolutely.
George S. Graham, Esq., for exceptant.
Hood Gilpin, Esq., Assistant U.S. District Attorney, contra