said proceeds is $9,307.21 — a sum largely in excess of the fund in the registry for distribution.
It is recommended that said net proceeds be distributed as follows: First, in payment of the sum of $152.78, the balance of costs incident to the said original suit of libellants; $2.55, the costs incident to the petition of the United States; and $38, the costs in the suit of said Charles Wright and others; in all, $193.36. Second, to the payment of $89.78, the claim of the United States for its tonnage tax on said schooner so recovered. And, third, that the residue, $3,638, be paid and applied upon the decree in favor of said libellants, the plan of distribution being more fully shown in and by Schedule B, hereto attached.
The undersigned submits that by the provisions of the laws of the United States its claims for taxes constitute a first lien (subject to costs) upon vessels or other property upon which they are levied. It will be observed that after the payment of the costs in the said original cause, the petition of the United States, the costs in said suit of said Wright and others, and the amount decreed to the United States for taxes, it is recommended that the residue of said proceeds be applied exclusively upon the libellants’ decree for damages, and this for the following reasons: The defendant vessel was seized and brought into the jurisdiction of the court by virtue of the process issued upon the libel of said Goble and McFarlane, that being the original and first libel filed against her in this court, whereby, as against all other claims of no higher rank, said libellants acquired a priority of claim upon the fund in court produced by her sale. No question is made as to the rank of said wages claim of Charles Wright and others, who have been paid out of the fund, as that claim ranks higher than any of the others decreed, except that of the United States for said taxes.
The claim of libellants is for materials, labor, etc., in the repair of said vessel in her home port, at Oswego, New York, for which, by virtue of the provisions of the laws of New York, [3 N. Y. St. (6th Ed.) 783,] libellants acquired a lien which is by said statute made superior to all other liens,
