Supreme Court of South Carolina May 12, 1955, 17001 (United States v. State)

Oxner, Justice.

The principal question to be decided on this appeal is whether in the distribution of the assets of an insolvent debtor in the hands of a receiver, claims of the United States for income taxes have priority over a judgment held by the Darlington County Bank & Trust Company, four *191income tax liens held by the State of South Carolina, and certain taxes owed to the County of