"Alimony does not arise from any business transaction, but from the relation of marriage. It is not founded on contract, express or implied, but on the natural and legal duty of the husband to support the wife."

"Permanent alimony is regarded rather as a portion of the husband's estate to which the wife is equitably entitled, than as strictly a debt; alimony from time to time may be regarded as a portion of his current income or earnings;***."

Although the Bankruptcy Act of 1898, ch. 541, 30 Stat. 544, did not expressly except from discharge debts for alimony, maintenance or support of the bankrupt's wife or children, the Supreme Court held that debts arising out of the husband's natural and legal duty to support his wife were not dischargeable under the Act.

—the Supreme Court found this exception to be implied in the 1898 Act, which discharged all debts "founded... upon a contract, expressed or implied," Act of July 1, 1898, ch. 541, § 63 (4), 30 Stat. 544, 563: Alimony does not arise from any business transaction but from the relation of marriage.

"Amounts paid to a divorced wife under a decree for alimony are not regarded as income of the wife but as paid in discharge of the general obligation to support, which is made specific by the decree.

But most courts, including the Supreme Court, had already held by 1903 that such obligations were not dischargeable, as they were not considered debts provable in bankruptcy capable of being discharged.

—held that alimony was not a provable debt in bankruptcy and was not barred by a discharge in bankruptcy.

The statutory maintenance is thus assimilated to alimony, in that it is subject to be modified from time to time or even cut off entirely, in the event of a change in the circumstances of the parties; and it of course ceases wholly upon the death of the husband.