Adair

By this proceeding, the tax collector of Los Angeles county seeks to have this court declare certain taxes, assessed against personal property of the defendant, to be a preferred claim. These taxes were assessed on the first Monday of March, 1931, against property which subsequently came into the possession of the receiver, but which property the receiver has since sold and converted into cash.

A claim for said taxes has been allowed by the receiver merely as a general claim. The latter contends that, under the decision rendered by this court in Clara I. Damm v. U-Save Holding Corporation, 58 F.(2d) 416 , and the eases there cited, such taxes do not constitute a preferred claim.

To our mind the proceeding at bar is readily distinguishable from the U-Save Holding Corporation Case. In the last-mentioned proceeding,. the property against which the taxes had been levied by the city of Pasadena never had come into the possession of the re *95 ceiver, and, furthermore, the latter at no time acquired any property located within said city. Hence, in that case, the city, prior to the appointment of the receiver, had lost the power of distraint and had been relegated to the position of a…