Voidability of transfers aimed at defeating tax recovery barred unless made for adequate consideration and in good faith. Transfers of property executed after a tax or other sum has become due are void against claims for those liabilities if made with intention to defraud Government revenue; any sale, mortgage, exchange, charge or other transfer effected to defeat recovery is susceptible to voidability. The rule does not apply where the transfer is for adequate consideration, in good faith and without notice of proceedings or the tax payable, or where prior permission of the proper officer has been obtained.