CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT. No. 180. Submitted March 2, 1925. Decided April 13, 1925. Under ยง 64 of the Bankruptcy Act, federal and state taxes are to be paid in full before paying claims for preferred wages, unless it clearly appear that the particular tax in question has been subordinated to such claims by some relevant federal or local law. City of Richmond v. Bird, 249 U.S. 174. 290 F. 160, affirmed. CERTIORARI to a judgment of the Circuit Court of Appeals