Chap. 195.—An ACT to amend and re-enact Section 5390 of the Code of Virginia,

as heretofore amended, relating to the order in which debts of decedents shall

be paid. [H B 175]
Approved March 13, 1940

1. Be it enacted by the General Assembly of Virginia, That
section fifty-three hundred and ninety of the Code of Virginia, as
heretofore amended, be amended and re-enacted so as to read as
follows:

Section 5390. Order in which debts of decedents to be paid.—
When the assets of the decedent in the hands of his personal repre-
sentatives, after the payment of funeral expenses, not to exceed two
hundred dollars, and charges of administration, are not sufficient for
the satisfaction of all demands against him, they shall be applied:

First. To debts due the United States;

Second. To claims of physicians, not exceeding fifty dollars, for
services rendered during the last illness of the decedent; and accounts
of druggists, not exceeding the same amount, for articles furnished
during the same period; and claims of professional nurses, or other
person rendering service as nurse to the decedent, at his request or
the request of some member of his immediate family, not exceeding
the same amount, for services rendered during the same period; and
accounts of hospitals and sanitariums, not exceeding the same amount
for articles furnished and services rendered during the same period.

Third. To debts due this State;

Fourth. To taxes and levies assessed upon the decedent previous
to his death, and the lien for said taxes shall not be considered as giving
priority over the amounts provided in paragraphs one, two and three
hereof; ,

Fifth. To debts due as trustees for persons under disabilities, as
receiver or commissioner under decree of court of this State, as per-
sonal representative, guardian or committee, where the qualification
was in this State, and for moneys collected by anyone to the credit
of another and not paid over, regardless of whether or not a bond
has been executed for the faithful performance of the duties of the
party so collecting said funds;
Sixth. To all other demands, except those in the next class: and
Seventh. To voluntary obligations.