Page:Federal Reporter, 1st Series, Volume 2.djvu/78

 » RB NTJIiL. 71 �and judgment of the framers of the bankrupt law, no citizen sliall be presumed to sink so low or become so poor that be Bbould be excused from contributing his share to the support ôf the government, which continues to protect his person after his property is gone; and, under its provisions, no stay is authorized which hinders the use of the orderly methods for the collection of taxes during the pendency of bankruptcy proceedings. �Tbe order beretofore granted is vacated, witb costa. ���In re Null. {Dùtriet OoiiH, W. D. Pentuylvania. April 12, 1880.) �Pabution — WiDOW's DowER — Lien. — In proceedings in partition a recog- nizance or mortgage given for the principal of the wîdow's dower is but collateral ; the lieu is independent of such security, being created by the law itseU. �In Bankruptcy. �Sur exceptions to regîster's report. �AoHESON, J. The fund for distribution arises from the sale of certain land of the bankrupt, H. H. Null, in Westmoreland jounty, Pennsylyania, 'wbicb, under an order of tbia court, was sold, divested of liens. The register reports that the beirs of Henry Null, deceased, bad the first lien against the land, and be appropriates thereto the sum of $1,485.75. To this appropriation Jesse Fries, a judgment crediter of the bank- rupt, bas filed exceptions. �This land is part of the real estate of which the bankrupt's father, Henry Null, died seized, intestate. Subsequently, on September 11, 1849, the widow and heirs of the decedent made an amicable partition of his real estate by an instru- ment of writing, executed under their bands and seals, and duly recorded in Westmoreland county on June 2, 1851. By this partition the land now in question was allotted to H. H. Null, the bankrupt, at the agreed valuation of $5,209.60. ����