The Waterbury Democrat., 1946-04-10

(Continued from Page 1D Fridays assignment. The hearing is expected to take place next week or the week after
 Accompanying the two motions was a Government complaint, which the U. s. attorneys will ask the court to accept, when arguments are presented on the other matters,
 In the complaint, the U. s. Gov ernment states that at the time the recovery suit was started in Superior Court in 1888 the debts of Leary including taxes, penalties and inter est due the U. S. A., were more than fair market value of the property, and that at that time he was insolvent.
 Mrs. Leary'S Claim Junior
 It is pointed out that when the government filed it's attachments Leary had absconded" and that for a long time prior and subsequent to that time he had absented himself and concealed his whereabouts and was then and there an absent and concealed debtor"
 It is alleged that Mrs. Leary "has or claims to have an interest," to Learys property, but that whatever interest or claim she has is junior and inferior to the claim of this intevenor, the United States Of America"
 The court is asked, in the pro- posed writ, to make Mrs. Leary a party to the action, to adjudge Leary indebted to the amount of $434, ,43242 to the Government and to declare the Governments claims to be superior to any claim of the City of Waterbury or any other persons.
 Asks for Property
 An order is requested for a sale of the Leary property and that the proceeds of such sale, or so much thereof as may be required, be ap- piled on said amount of $434 ,432.42.
 In it's application to intervene as 8 co-plaintiff in the city's suit, the Government states that it has a claim for taxes against Leary and that it's liens may be superior to those of the plaintiffs in said ac- tion."
 Tt is for the best interest of all concerned that a determination ot the matter be made in the present action,' the application states.
 OverasseSsment Made
 A summary of the tax claims against Leary for the three years is contained in the proposed com plaint. Action by the U. s. Com missioner, the States Internal Reve- nue collector, and the Tax Court oi the United States, is cited in the writ.
 The listing of the tax debt dis closes that a certificate of over. assessment, amounting to $24,O78. 6; on the 1884 tax debt, was issued las December.
 It is disclosed that Leary for 193; filed an individual tax return, anC that for 1884 and 1885 he filed join returns with his wife. The debt for the three years are listed as fol lows: $l19,9l2,55, $157,381.4S, ant $l57,13839.
 Authorization Revealed
 The complaint was drawn up un der the direction Of the Unitet States Attorney General and ha been authorized by tee Commis sioner of Internal Revenue of tn U. s, Treasury Department, tn document states.
 The new papers were filed a special counsel for the city am Leary's attorney were preparing fo a hearing Friday on a motion re garding the second count of tn city's suit.
 The motion was made l-2 year ago by the defendant, who request ed specific information on tn plaintiffs second count. The shor calendar hearing was recently re quested by the city, and is liste on this weeks assignment sheet.
 The litigation. which the Govern ment now seeks to enter. was oFigl naliy instituted by officers Of tls Citizens Good Government Associa ton in behalf of the city. bu. th city later entered the suit and be came the active plaintiff in it.