The question of the priority of realty taxes has seldom arisen in receiverships, for the statutes in practically every jurisdiction have made the tax a lien on the land. The statutes are so worded that the tax lien takes precedence over mortgages, labor liens, and all other forms of encumbrances and claims. In times of greatly depleted land values it may happen that the unpaid taxes amount to more than the market value of the property. In such a case is the State to be treated as a general creditor for the amount of the deficiency or is it to be given some preference?