In re Blight

STOVER, J.

Within the principles of In re Columbian Ins. Co., 3 Abb. Dec. 239, and Central Trust Co. v. New York, C. & N. R. Co., 110 N. Y. 250, 18 N. E. 92, I think the receiver of taxes, representing the state, and in the exercise of its prerogative, is entitled to a preference for his claim over all other creditors. Report of reference modified accordingly, and, as modified, confirmed.

Settle order.