874 PUBLIC LAWS-CH. 575-JUNE 22, 1938 [52 STAT. Post, p . 883 , 905, filing of the petition in bankruptcy, or of the original petition under 9160, 3 chapter X, XI, XII, or XIII of this Act. Contingent or n- "d. Where any contingent or unliquidated claim has been proved, Ante, p.866. but, as provided in subdivision d of section 57 of this Act, has not been allowed, such claim shall not be deemed provable under this Act. Debts which have "SEC. 64. DEBTS WHICH HAVE PRIoRITY.-a . The debts to have priority, in advance of the payment of dividends to creditors, and to be paid in full out of bankrupt estates, and the order of payment, Costs and fees. shall be (1) the actual and necessary costs and expenses of preserving the estate subsequent to filing the petition; the filing fees paid by creditors in involuntary cases; where property of the bankrupt, transferred or concealed by him either before or after the filing of the petition, shall have been recovered for the benefit of the estate of the bankrupt by the efforts and at the cost and expense of one or more creditors, the reasonable costs and expenses of such recovery; the costs and expenses of administration, including the trustee's expenses in opposing the bankrupt's discharge, the fees and mileage payable to witnesses as now or hereafter provided by the laws of the United States, and one reasonable attorney's fee, for the professional services actually rendered, irrespective of the number of attorneys employed, to the petitioning creditors in involuntary cases and to the bankrupt Wages, etc. in voluntary and involuntary cases, as the court may allow; (2) wages, not to exceed $600 to each claimant, which have been earned within three months before the date of the commencement of the proceeding, due to workmen, servants, clerks, or traveling or city salesmen on salary or commission basis, whole or part time, whether Expense of adduc- or not selling exclusively for the bankrupt; (3) where the confirma- ing evidence result'g inrefusalofdischarge, tion of an arrangement or wage-earner plan or the bankrupt's dis- etc. charge has been refused, revoked, or set aside upon the objection and through the efforts and at the cost and expense of one or more credi- tors, or, where through the efforts and at the cost and expense of one or more creditors, evidence shall have been adduced resulting in the conviction of any person of an offense under this Act, the reasonable costs and expenses of such creditors in obtaining such refusal, revoca- Taxes. tion, or setting aside, or in adducing such evidence; (4) taxes legally due and owing by the bankrupt to the United States or any State or iProson. any subdivision thereof: Provided, That no order shall be made for the payment of a tax assessed against any property of the bankrupt in excess of the value of the interest of the bankrupt estate therein as ueamQstions as to o determined by the court: And provided further, That, in case any amount or legality of any taxes. question arises as to the amount or legality of any taxes, such ques- Debts owed to per- tion shall be heard and determined by the court; and (5) debts owing sons entitled to pri- ority. to any person, including the United States, who by the laws of the Rent. United States in entitled to priority, and rent owing to a landlord Proison. who is entitled to priority by applicable State law: Provided, how- ever, That such priority for rent to a landlord shall be restricted to the rent which is legally due and owing for the actual use and occu- pancy of the premises affected, and which accrued within three months before the date of bankruptcy. Debts contracted "b. Debts contracted while a discharge is in force or after the while a discharge in for, etc. confirmation of an arrangement shall, in the event of a revocation of the discharge or setting aside of the confirmation, have priority and be paid in full in advance of the payment of the debts which were provable in the bankruptcy or arrangement proceeding, as the case may be. So in original.
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