CHAPTER 425

PREFERENCE OF CLAIMS AGAINST ESTATES

AN ACT TO AMEND CHAPTER 21, TITLE 12 OF THE DELAWARE CODE, RELATING TO ORDER OF PREFERENCE OF CLAIMS AGAINST ESTATES.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 2105, Title 12, Delaware Code is amended to had as follows:

§ 2105. Order of preference of claims against estate

Executors and administrators shall pay claims against the decedent in the following order--

(1) Widow's allowance as provided in Section 2307 of this title;

(2) Funeral expenses;

(3) The reasonable bills for medicine and medical attendance during the last sickness and for nursing and necessaries for the last sickness of the decedent;

(4) Wages of servants and laborers employed in household affairs or in the cultivation of a farm; but no servant or laborer shall be allowed this preference for more than one year's wages;

(5) Taxes imposed by the State of Delaware;

(6) Rent for not exceeding one year ; and this, at the election of the party entitled, may be of rent in arrear or rent growing due;

Judgments against the decedent, which shall include judgments before justices of the peace and decrees of a court of equity against him for the payment of money;

(8) Recognizances, mortgages, and other obligations of record, for the payment of money ;

(9) Obligations and contracts under seal;

(0) Contracts under hand for the payment of money, or delivery of goods, wares, or merchandise;

(1) Other demands. Approved July 11, 1955.