SO.  The  preference  given  to  the  United  States  in  cases  of  in-
solvency, &c.  by  the  5  th  section  of  the  act  of  the  3d  of  March,
1797,  c.  368.  [IxJtiv.]  is  not  confined  to  revenue  officers,  and
persons  accountable  for  public  money,  but  extends  to  debtors  of
the  United  States  generally.    Fisher  v.  Blight,  2  Cranch,  258.
80.  Therefore  the  United  States,  as  holders  of  a  protested  bill
of  exchange,  are  entitled  to  be  preferred  to  the  general  credUors,
where  the  debtor  becomes  bankrupt,    lb.
81.  The  priori^'  of  the  Tinned  States,  under  the  act  of  the  3d
of  March,  1797,  c.  368.  [Ixxiv.]  does  not  partake  of  the  character
of  a  lien  on  the  property  of  public  debtors.  Fisher  v.  Blighty
2  Cranch,  358.     United  States- \.  Hooey  3  Crunch,  73.
82.  The  preference  given  to  the  United  States,  under  the  act
of  the  4th  of  August,  1790,  c.  62.  [xxxv.]  s.  25.  explained  by
the  act  of  the  2d  of  May,  1792,  c.  128.  [xxvii.]  s.  18.  does  not
extend  te  cases,  where  the  debtor  has  not  made  an  assignment  of
the  whole  of  his  property.  United  States  v.  Hooe,  3  Cranch,  73.
TheUusson  v.  Smith,  2  Wheat.  396.
83*  If  a  trivial  portion  of  his  estate  should  be  left  out  for  the
purpose  of  evading  the  act,  it  would  be  considered  as  a  fraud
upon  the  law,  and  void.     United  States  y.  Hooe,  3  Cranch,  73.
84.  The  term,  ^'  insolvency'^  used  in  the  act  of  1790,  c.  62*
[xxxv.]  s.  45.  relates  to  such  a  general  devestmcQ    of  property


STATUTES  OF  THE  UNITED  STATES.  413

ai  would  be  equivalent  to*  insolvency  in  its  technical   sense.
United  States  v.  Hooe,  3  Cranch^  73.
