“Debts … are not the property of the debtors; they are obligations of the debtors, and only possess value in the hands of the creditors. With the creditor they are property [absolute] …” Jones v. New Pittsburgh Courier Pub. 364 A.2d 1315, 469 Pa 157 cert den 430 U.S. 984 (1976). Quoting State tax on Foreign-Held Bonds, 15 Wall. 300, 82 U.S. 300, 320, 21 L.Ed. 179 (1872).