Chap. 280.—An ACT to Amend and Re-enact Section 25 of Chapter 1380 of
the Code of 1860, in Relation to the Order in which Debts against De-
cedents shall be Paid.

Approved July 11, 1870.

1, Be it enacted by the general assembly, That section
twenty-five of chapter one hundred and thirty of the Code of
eighteen hundred and sixty, be amended and re-enacted so as
to read as follows:

‘“§ 25. Where the assets of the decedent, in the hands of
his personal representative, after the payment of funeral ex-
penses and charges of administration, are not sufficient for the
satisfaction of all dernands against him, they shall be applied—

“ First—To debts due to the United States.

‘“ Secondly—Taxes and levies assessed upon the decedent
previous to his death.

‘Thirdly—Debts due as personal representative, trustee for
persons under disabilities, guardian, or committee, where the
qualification was in this state; in which debts shall be in-
cluded a debt for money received by a husband, acting as such
fiduciary in right of his wife.

“ Fourthly—All other demands-ratably, except those in the
next class; and,

“ Fifthly— Voluntary oligations.”

2. This act shall be in force from its passage.