...persons without gardians, without notice of the proceedings, may continue six months longer. SEC. 64 (a) The Court shall order the trustee to pay all taxes legally due and owing hy the hankrupt to the United States, state, county, district or municipality in advance of the payment...

...therefor by reason of the statutory provision just cited ; and section 64 of the bankrupt act declares that "the court shall order the trustee to pay all...district or municipality in advance of the payment of dividends to creditors." If the taxes in question are due and owing from the bankrupt, then they...

...duly authenticated. [1] Section 64a of the Bankruptcy Act (Сотр. St. § 9648) reads as follows: "The court shall order the trustee to pay all taxes...district, or municipality in advance of the payment of dividends to creditors, and upon filing the receipts of the proper public officers for such payment...

...delay should not occur, and therefore provided that, "in advance of payment of dividends to creditors," "the court shall order the trustee to pay all taxes...States, state, county, district or municipality," and, to prevent delay from questions concerning such taxes, it provided, "in case any question arises...

...regard to the payment of taxes, which are relied upon. According to what is there said (section 64a) : "The court shall order the trustee to pay all taxes...legally due and owing by the bankrupt, to the United Stales, state, county, district, or municipality, in advance of the payment of dividends to creditors."...

...section 64a of the Bankruptcy Act of 1898 (Сотр. Stet. § 9648) it ia the duty of the court to order the trustee to pay all taxes legally due and owing by the bankrupt to the United States in advance of the payment of dividends to creditors." In re Finkelstein, 298 F. 11. The practice pursued...

...of priority in which debts or charges against the estate of a bankrupt are to be paid, and declaring that the court shall order the trustee to pay all taxes legally due and owing by the bankrupt in advance of the payment of the dividends to creditors, where state taxes assessed on the property...

...section 64, cl. a, of the bankruptcy statute, this priority is correctly claimed. This section provides: "The court shall order the trustee to pay all taxes legally due and owing by ihe bankrupt to the United States, state, county, district or municipality ill advance of the payment...

...Section 64 provides for the priority of payment out of the bankruptcy estate and specifically says : "The court shall order the trustee to pay all taxes legally due and owlus by the bankrupt to * * • municipality in advance of the payment of dividends to creditors."...

...or proceeding out of which the penalty arose. Priority is provided for in § 64 as follows : " (a) The court shall order the trustee to pay all taxes legally due the United States. (b) Debts to have priority, except as herein provided, and to be paid in full, ....