discussed Cited "see" United States v. Brosnan See United States v. Bess, 1958, 357 U.S. 51, 55 , 78 S.Ct. 1054 , 2 L.Ed.2d 1135 . 13 In United States v. Boyd, 5 Cir., 1957, 246 F.2d 477, 483 , certiorari denied 355 U.S. 899 , 78 S.Ct. 261 , 2 L.Ed.2d 188 , a case closely similar to this one, the court perceptively pointed out that it is the consequence of the '* * * prior lien and the right of enforcement under it which destroys the junior encumbrance whether it be a private or Federal tax lien.