Page:United States Reports, Volume 1.djvu/162

 

COMMON PLEAS, Philadelphia

County.

December Term, 1785.

HE defendant having abfconded,, a domeftic attachment iffued againft him at the fuit of the plaintiff, and the auditors, under that procefs, having advertifed that all perfons, who had demands, fhould fend in their accounts, in a reafonable time afterwards, made a dividend among the creditors that filed their claims. Previoufly to iffuing the domeftic attachment, the defendant was indebted to the Commonwealth for duties upon a cargo imported, and having given bond to Sharp Delany (who was the collector, but not fo named in the bond,) a writ was thereupon iffued againft him, but was returned non eʃt inventus.  Of this, however, the auditors had no notice, till the dividend above mentioned was paid. Delany now claimed full payment. The matter was referred to the opinion of the Court upon a cafe ftated, which was argued, at an adjourned Court, on the 11th of February 1785, by the Attorney General for the Commonwealth ; Cox, Ingerʃol and Sergeant for the creditors.

unanimoufly decide, that, on thefe facts, the Commonwealth was entitled to no preference.