For purposes of this case, we may accept the trustee's argument that the fourth priority clause of § 64, sub. a, is to be strictly construed and that the burden of establishing a priority is on the claimant. See Goldie v. Cox, 130 F.2d 690, 693 (8 Cir. 1942); In re North Atlantic Gulf S.S. Co., 192 F. Supp. 107, 108 (S.D.N.Y. 1961); In re American Anthracite Bituminous Coal Corp., 171 F. Supp. 377, 382 (S.D.N.Y. 1959), aff'd 280 F.2d 119 (2 Cir.); In re Witt Dairy Co., 48 F. Supp. 964, 968 (N.D.Cal. 1942); 3 Collier on Bankruptcy (14th ed.), Par. 64.02 [6]. Compare In re Oshkosh Foundry Co., 28 F. Supp. 412, 413 (E.D.Wis. 1939); In re Raflowitz, 37 F. Supp. 202, 204 (D.Conn. 1941).
There is still due and owing to Consolidated $577.40 for service from April 14, 1958 to May 23, 1958, and $216.43 for service from May 23, 1958 to June 19, 1958. The latter amount has been allowed as a priority claim (see In re North Atlantic Gulf Steamship Co., D.C. 192 F. Supp. 107, 109) but remains unpaid. McRoberts and Desk Transportation both assert first, that the payments made to them come within the purview of § 70, sub. d(1) of the Bankruptcy Act (11 U.S.C.A., § 110, sub. d(1)), and second, that if § 70, sub. d(1) is not applicable their claims are entitled to, priority under the so-called "six months priority rule" for operating expenses deemed necessary to the continued operation of the business of the debtor.
Nothing in the statute confers priority status upon attorneys fees, collection costs or interest on the costs and fees involved in the collection of a tax. Raiman v. Calif. St. Bd. of Equalization (In re Raiman), 172 B.R. 933, 938 (B.A.P. 9th Cir. 1994); see also Standard Oil Co. v. Kurtz, 330 F.2d 178, 180 (8th Cir. 1964); In re Kent Plastics Corp., 183 B.R. 841, 844-845 (Bankr.S.D.Ind. 1995); In re AER-Aerotron, Inc., 182 B.R. 725, 727 (Bankr.E.D.N.C. 1995); Employers Ins. of Wausau v. Ramette (In re HLM Corp.), 183 B.R. 852, 854 (D.Minn. 1994); In re North Atlantic Gulf S.S. Co., Inc., 192 F. Supp. 107, 108 (D.C.N.Y. 1961). 11 U.S.C. § 507(a)(8) [emphasis added].
It was the intent of Congress to benefit the class of wage earners who are likely to be solely dependent for their livelihood on the wages received from their employer, who occupy menial positions of low income, who must accept a job as it comes and who have no substantial savings to fall back on in case of adversity and therefore cannot afford to lose their wages. In re North Atlantic and Gulf Steamship Co., 192 F. Supp. 107 (S.D.N.Y. 1961); In re Paradise Catering Corporation, 36 F. Supp. 974 (S.D.N.Y. 1941). Consequently, Congress gave this class of workers a priority in bankruptcy as to their wages, due to the fact that they, as a class, could ill afford to be classified as general creditors.
See, e.g., In re North Atlantic Gulf S.S. Co., 192 F. Supp. 107 (S.D.N.Y. 1961). AS 21.78.260(a) provides: