By  the  former  it  was  declared  (§  5)  that  "  where  any  per-
son becoming  indebted  to  the  United  States,  by  bond  or
otherwise,  shall  become  insolvent,  the  debt  due  to  the
United  States  shall  be  first  satisfied,;''  and  the  priority
given  by  the  act  was  expressly  extended  to  include  cases
"  in  which  a  debtor,  not  having  sufficient  property  to  pay  all
his  debts,  shall  make  a  voluntary  assignment  thereof"  ^  By
the  act  of  1799,  it  was  declared  that  in  all  cases  of  insolv-
ency,' or  where  any  estate  in  the  hands  of  executors,  admin-
istrators, or  assignees,  shall  be  insufficient  to  pay  all  the
debts,  the  debt  or  debts  due  the  United  States,  on  any  bond
or  bonds  for  the  payment  of  duties,  shall  be  first  satisfied ;
and  any  executor,  administrator  or  assignee,  wbo  shall  pay
any  debt  due  by  the  person  or  estate  for  whom  or  for  which
they  are  ttcting,  previous  to  the  debt  or  debts  due  to  the
United  States  from  such  person  or  estate  being  first  duly
satisfied,  shall  become  answerable  in  their  own  person  and
estate  for  the  debt  or  debts  so  due  to  the  United  States,  or
so  much  thereof  as  may  remain  due  and  unpaid,  and  actions
may  be  commenced  against  them  for  the  recovery  of  such
debts.  The  cases .  of  insolvency,  mentioned  in  the  act,  are
expressly  declared  to  embrace  (as  in  the  preceding  act)
cases  where  a  debtor,  not  having  sufficient  property  to  pay
all  his  debts,  shall  have  made  a  voluntary  assignment  for  the
benefit  of  liis  creditors.*

§  436.  Under  these  acts,  it  has  been  held  that  insolvency
or  inability  to  pay  his  debts,  by  any  one  who  is  a  debtor  to
the  United  States,  does  not  give  the  United  States  the  pref-
erence, unless  the  same  be  accompanied  by  a  voluntary  as-
signment of  all  the  property  of  the  debtor,  for  the  benefit
of  his  creditors.  Aliter,  if  there  be  a  legal  insolvency.*  It
has  been  further  held  that  the  priority  of  the  United  States

»  1  TJ.  S.  Stat,  at  Large,  515 ;  U.  S.  Rev.  Stat.  §  3466.
