Transfer to defeat tax liabilities declared void unless made for adequate consideration, in good faith, without notice or with permission. Transfers of property made after a tax or other sum is due are void against claims for Government revenue if intended to defraud the revenue; such dispositions (sale, mortgage, exchange or other modes) are ineffective against tax or recovery claims, but not where made for adequate consideration, in good faith and without notice of proceedings or the sum due, or with prior permission of the proper officer.