This section is from the book "The Law Of Contracts", by William Herbert Page. Also available from Amazon: Commercial Contracts: A Practical Guide to Deals, Contracts, Agreements and Promises.
Under the bankrupt act of 1867, a discharge barred " all debts," with certain exceptions. It was held that this statute did not include debts due to the United States, even if such debts were not expressly excepted from the operation of such discharge.1 It has generally been held that debts due to a state were not barred by a discharge.2 The present bankrupt act expressly excepts debts " due as a tax levied by the United States, the state, county, district, or municipality '; in which the debtor resides. It does not provide for other debts due to the United States or a state.
4 Columbia Bank v. Birkett, 174 N. Y. 112; 66 N. E. 652.
5 Santa Rosa Bank v. White, 139 Cal. 703; 73 Pac. 577.
6 Zimmerman v. Ketchum, 66 Kan. 98; 71 Pac. 264; Jones v. Walter, - Ky. - ; 74 S. W. 249; Knapp v. Harold. 25 Ohio C. C. 213.
7 Fider v. Mannheim, 78 Minn. 309; 81 N. W. 2.
8Wineman v. Fisher, - Mich. -; 98 N. W. 404.
1 United States v. Herron. 20 Wall. (U. S.) 251. To the same effect, see United States v. Wilson, S Wheat. (U. S.) 253; Smith v. Hodson, 50 Wis. 279; 6 N. W. 812.
2 State v. Shelton. 47 Conn. 400; Johnson v. Auditor. 78 Ky. 282; Saunders v. Commonwealth. 10 Gratt. (Va.) 494. Contra, State V. Walsh, 2 Gill & J. (Md.) 406.