Page:United States Statutes at Large Volume 53 Part 1.djvu/608

 APPENDIX Department to the extent of salaries and other compensation paid to such officers and employees during the time they shall be so detailed. (U. S. C., Title 7, § 659.) TITLE 11-BANKRUPTCY NATIONAL BANKRUPTCY ACT (July 1, 1898, c . 541, 30 Stat. 544, amended June 22, 1938, c . 575, 52 Stat. 840) DEBTS NOT AFFECTED BY A DISCHARGE SEC. 17. A discharge in bankruptcy shall release a bankrupt from all of his provabledebts * * * exceptsuch as * * * aredueasataxleviedbythe United States, * * * (U. S. C., Title 11, § 35.) DEBTS OWING AS PENALTIES IN BANKRUPTCIES SEC. 57 (j). Debts owing to the United States, * * * as a penalty or forfeiture shall not be allowed, except for the amount of the pecuniary loss sus- tained by the act, transaction, or proceeding out of which the penalty or forfei- ture arose, with reasonable and actual costs occasioned thereby and such interest as may have accrued thereon according to law. (U. S . C., Title 11, § 93 (j).) DEBTS WHICH HAVE PRIOBITY SEC. 64. Debts Which Have Priority.-a. The debts to have priority, in ad- vance of the payment of dividends to creditors, and to be paid in full out of bankrupt estates, and the order of payment, shall be (1) the actual and neces- sary costs and expenses of preserving the estate subsequent to filing the peti- tion; the filing fees paid by creditors in involuntary cases; where property of the bankrupt, transferred or concealed by him either before or after the filing of the petition, shall have been recovered for the benefit of the estate of the bankrupt by the efforts and at the cost and expense of one or more creditors, the reasonable costs and expenses of such recovery; the costs and expenses of administration, including the trustee's expenses in opposing the bankrupt's dis- charge, the fees, the mileage payable to witnesses as now or hereafter provided by the laws of the United States, and one reasonable attorney's fee, for the professional services actually rendered, irrespective of the number of attorneys employed, to the petitioning creditors in involuntary cases and to the bankrupt in voluntary and involuntary cases, as the court may allow; (2) wages, not to exceed $600 to each claimant, which have been earned within three months be- fore the date of the commencement of the proceeding, due to workmen, servants, clerks, or traveling or city salesmen on salary or commission basis, whole or part time, whether or not selling exclusively for the bankrupt; (3) where the confirmation of an arrangement or wage-earner plan or the bankrupt's discharge has been refused, revoked, or set aside upon the objection and through the efforts and at the cost and expense of one or more creditors, or, where through the efforts and at the cost and expense of one or more creditors, evidence shall have been adduced resulting in the conviction of any person of an offense under this Act, the reasonable costs and expenses of such creditors in obtaining such refusal, revocation, or setting aside, or in adducing such evidence; (4) taxes legally due and owing by the bankrupt to the United States or any State or any subdivision thereof: Provided, That no order shall be made for the payment of a tax assessed against any property of the bankrupt in excess of the value of the interest of the bankrupt estate therein as determined by the court: And provided further, That, in case any question arises as to the amount or legality of any taxes, such question shall be heard and determined by the court; and (5) debts owing to any person, including the United States, who by the laws of the United States in entitled to priority, and rent owing to a landlord who is entitled to priority by applicable State law: Provided, however, That such pri- ority for rent to a landlord shall be restricted to the rent which is legally due and owing for the actual use and occupancy of the premises affected, and which accrued within three months before the date of bankruptcy. b. Debts contracted while a discharge is in force or after the confirmation of an arrangement shall, in the event of a revocation of the discharge or setting aside of the confirmation, have priority and be paid in full in advance of the payment of the debts which were provable in the bankruptcy or arrangement proceeding, as the case may be. (Amended Feb. 5, 1903, c. 487, § 14, 32 Stat. 800, amended June 15, 1906, c. 3333; 34 Stat. 267, amended May 27, 1926, c. 406, § 15, 44 Stat. 666, amended June 22, 1938, c. 575, 52 Stat. 874.) (U. S. C ., Title 11, 8 104.) 1 8o in original. CIII

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