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 was generally 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.3 Accordingly, a debt due on the bond of a contractor to the United States is barred by a discharge in bankruptcy,4 as it is not a tax. A judgment for costs in a criminal prosecution is not a tax, and accordingly it is barred by a discharge in bankruptcy.5

2 Kreitlein v. Ferger, 238 U. S. 21, 50 L. ed. 1184.

3 Kreitlein v. Ferger, 238 U. S. 21, 50 L. ed. 1184.

4 Custard v. Wigderson, 130 Wis. 412. 110 N. W. 263.

5 Birkett v. Columbia Bank, 105 U. 8. 345, 40 L. ed. 231; Miller v. Guasti, 220 U. S. 170, 57 L. ed. 173.

A bankrupt who gives his creditor's address as "unknown" is not protected unless he has used due diligence in attempting to ascertain such address. Popejoy v. Diedrich, - Colo. -, 180 Pac. 841.

6 Marshall v. English-American Loan & Trust Co., 127 Ga. 376, 56 S. E. 440.

7 Troy v. Rudnick, 108 Mass. 563, 85 N. E. 177.

1 To the same effect, see United States v. Wilson, 21 U. S. (8 Wheat.) 253, 5 L. ed. 610; United States v.

Herron, 87 U. S. (20 Wall.) 251, 22 L. ed. 275; Smith v. Hodson, 50 Wis. 270, 6 N. W. 812.

2 State v. Shelton, 47 Conn. 400; Johnson v. Auditor, 78 Ky. 282; Saunders v. Commonwealth, 51 Va. (10 Gratt.) 404.

Contra, State v. Walsh, 2 Gill & J. (Md.) 406.

3 United States v. Illinois Surety Co., 226 Fed. 653; McPhee v. United States, 64 Colo. 421,174 Pac. 808; Owen v. United States, - Colo. -, 174 Pac. 816; Olds v. Forrester, 126 la. 456, 102 N. W. 410.

4 United States v. Illinois Surety Co., 226 Fed. 653; McPhee v. United States, 64 Colo. 421,174 Pac. 808; Owen v. United States, - Colo. -, 174 Pac. 816.

5 Olds v. Forrester, 126 la. 456, 102 N. W 410.