Source: http://openjurist.org/330/us/539/united-states-department-of-agriculture-emergency-crop-and-feed-loans-v-remund
Timestamp: 2015-09-01 08:17:20
Document Index: 94355727

Matched Legal Cases: ['§ 3466', '§ 191', '§ 191', '§ 3466', '§ 3466', '§ 3466', '§ 3466']

330 US 539 United States Department of Agriculture Emergency Crop and Feed Loans v. Remund | OpenJurist
330 U.S. 539 - United States Department of Agriculture Emergency Crop and Feed Loans v. Remund Home
330 US 539 United States Department of Agriculture Emergency Crop and Feed Loans v. Remund 330 U.S. 539
67 S.Ct. 891
91 L.Ed. 1082
UNITED STATES DEPARTMENT OF AGRICULTURE, EMERGENCY CROP AND FEED LOANS,v.REMUND.
No. 417.
Argued and Submitted Feb. 5, 1947.
Decided March 17, 1947.
Mr. Paul A. Sweeney, of Washington, D.C., for petitioner.
Mr. Dwight Campbell, of Aberdeen, S.D., for respondent.
We are faced here with the problem of whether, in a state probate proceeding, a claim asserted by the Farm Credit Administration through certain of its officials for and on behalf of the United States is entitled to priority under § 3466 of the Revised Statutes, 31 U.S.C. § 191, 31 U.S.C.A. § 191.
The Governor of the Farm Credit Administration, pursuant to the Acts of February 23, 1934,1 and June 19, 1934,2 extended emergency feed and crop loans totalling $370.00 to Wilhelm Buttke, a South Dakota farmer. Most of these loans remained unpaid. On December 26, 1941, Buttke died intestate, leaving an estate insufficient to pay all of his debts. Respondent was appointed administrator of the estate. On March 2, 1942, an authorized agent of the Governor of the Farm Credit Administration filed in the County Court of Roberts County, South Dakota, a claim against the estate for $523.80, the amount of the unpaid indebtedness plus interest. This claim was made 'for and on behalf of the United States of America' and a priority therefor on behalf of the United States was asserted under § 3466 of the Revised Statutes.
The County Court denied preference to this claim. But it did allow the claim in the amount of $79.53, which represented the pro rata share of a common creditor's claim. Th § decision was affirmed by the Circuit Court of the Fifth Judicial Circuit of South Dakota and by the Supreme Court of South Dakota. 23 N.W. 2d 281. The latter court felt that the Acts of February 23, 1934, and June 19, 1934, created an exception to § 3466 and that the claimed priority should accordingly be refused on the authority of United States v. Guaranty Trust Co., 280 U.S. 478, 50 S.Ct. 212, 74 L.Ed. 556. We granted certiorari because of the important problems thereby raised. 329 U.S. 703, 67 S.Ct. 122.
The relevant portion of § 3466 of the Revised Statutes provides that '* * * whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied * * *'
Initially, it is suggested that § 3466 is inapplicable since the claim in issue is not a debt due to the United Sta