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MISSOURI V. ROSS, 299 U. S. 72 (1936)
U.S. Supreme Court
Missouri v. Ross, 299 U.S. 72 (1936)
Missouri v. Ross
Submitted October 12, 1936
Decided November 9, 1936
299 U.S. 72
1. Under § 64 of the Bankruptcy Act, claims of a State and its municipality for taxes are of equal rank, and both are in the sixth of the orders of priority prescribed by paragraph (b) of that §. P. 299 U. S. 74.
2. This Court will hesitate to disturb a long and uniform construction given to a federal statute by the lower federal courts, and the fact that the provision so construed has not been changed by Congress, although provisions closely related to it have been amended, imports a legislative adoption of such construction. P. 299 U. S. 75.
80 F.2d 329 affirmed.
Certiorari, 297 U.S. 702, to review the affirmance of an order of the bankruptcy court which confirmed an order of the referee prorating available funds to claims of a State and a city for taxes, denying priority to the State.
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