CHAPTER 274

An Act to amend and reenact § 64-147, as amended, of the Code of Vtr-
ginia, relating to the order in which debts of decedents to be paid.

[H 433]
Approved March 31, 1966 a

Be it enacted by the General Assembly of Virginia:

1. That § 64-147, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 64-147. When the assets of the decedent in the hands of his personal
representative, after the payment of funeral expenses, not to exceed *
three 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 * seventy-five 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 any other person
rendering service as a 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 * two hundred * dollars, 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 such taxes shall not be considered as giving
priority over the amounts provided in paragraphs first, second and third

ereof ;

_ Fifth. To debts due as trustees for persons under disabilities, as re-
celver Or commissioner under decree of court of this State, as personal
representative, guardian or committee, when 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 such funds;