The lien of the United States for unpaid Federal taxes is entitled to priority in payment over the mechanic's liens involved in this case. Burk-Waggoner Assn. v. Hopkins, 269 U.S. 110; Burnet v. Harmel, 287 U.S. 103; Ches. Del. Canal Co. v. United States, 250 U.S. 123; Claremont Securities Corp. v. Hamilton (decided September 30, 1954); Commercial Credit Corp. v. Schwartz (decided November 5, 1954); Cranford Co. v. Leopold Co., 298 N.Y. 676, 273 App. Div. 754, 189 Misc. 388; Detroit Bank v. United States, 317 U.S. 329; Field v. United States, 9 Pet. 182; Florida v. Mellon, 273 U.S. 12; Glass City Bank v. United States, 326 U.S. 265; Grossman v. City of New York, 188 Misc. 256; Guaranty Trust Co. v. United States, 304 U.S. 126; Illinois v. Campbell, 329 U.S. 362; In re Capital Foundry Corp., 64 F. Supp. 885; In re Capitol Cleaners Dyers, 233 P.2d 377; In re Taylorcraft Aviation Corp., 168 F.2d 808; Kel Weatherstrip Co. v. Rankin, 124 F. Supp. 555; McColloch v. Maryland, 4 Wheat. 316; MacKenzie v. United States, 109 F.2d 540; Massachusetts v. United States, 333 U.S. 611; Michigan v. United States, 317 U.S. 338; Miller v. Bank of America, N.T. S.A., 166 F.2d 415; Morgan v. Commissioner, 309 U.S. 78; New York v. Maclay, 288 U.S. 290; Republic Natl. Life Ins. Co. v. Hedstrom, 346 Ill. App. 555; Samms v. Chicago Title Trust Co., 349 Ill. App. 413; Stanley v. Schwalby, 147 U.S. 508; United States v. Acri (decided January 10, 1955); United States v. Curry, 201 Fed. 371; United States v. Eisinger Mill Lumber Co., 202 Md. 613; United States v. Gilbert Assocs., 345 U.S. 361; United States v. Griffin-Moore Lbr. Co., 62 So.2d 589; United States v. Liverpool London Globe Ins. Co. (decided January 10, 1955); United States v. Maniaci, 36 F. Supp. 293 (affirmed per curiam, 116 F.2d 935); United S
" (Underscoring and brackets supplied.) In the recent case of Matter of Capital Foundry Corporation ( 64 F. Supp. 885) in a bankruptcy proceeding, it was held that the liens of the United States for taxes arose on the dates when the assessment lists were received in the collector's office and though unfiled were superior to the lien of a mechanic's lienor which was filed later. The holding is definite that a mechanic's lienor does not fall within the category of mortgagee, pledgee, purchaser, or judgment creditor.
The tax liens of the Government were specific and complete on November 8, 1946, prior to the filing of the petition for reorganization, by assessment made under § 3640, Title 26, 26 U.S.C.A. Int.Rev. Code § 3640, duly certified to the collector under § 3641, Title 26, 26 U.S.C.A. Int.Rev. Code, § 3641, and the lien had been properly recorded under § 3672, Title 26, U.S.C. 26 U.S.C.A. Int.Rev. Code, § 3672. The trustee took the property charged with these Government liens; Humphrey v. Tatman, 198 U.S. 91, 25 S.Ct. 567, 49 L.Ed. 956; York Mfg. Co. v. Cassell, 201 U.S. 344, 26 S.Ct. 481, 50 L.Ed. 782; United States v. Reese, 7 Cir., 131 F.2d 466; In re Capital Foundry Corp., D.C., 64 F. Supp. 885; but he also took the property charged with the mechanic's lien. The trustee was not a judgment creditor, a mortgagee, a pledgee, or a purchaser, and hence § 3672, Title 26, U.S.C. 26 U.S.C.A. Int.Rev. Code, § 3672, has no application.
In re Taylorcraft Aviation Corporation. 6 Cir., 168 F.2d 808, the Court was confronted with a case and statute similar to ours and reached a similar conclusion for reasons not materially different. In re Capital Foundry Corporation, D.C., 64 F. Supp. 885, was different in that under the statute involved the lien did not attach until after filing notice of lien. We also call attention to Cranford Co., Inc. v. L. Leopold, 189 Misc. 388, 70 N.Y.S.2d 183 and Republic v. Hedstrom, 346 Ill. 555, 105 N.E.2d 782.