CHAPTER 231

An Act to amend and reenact § 64-147 of the Code of Virginia, relating
to order in which debts of decedents are to be paid. CH 899]

Approved March 5, 1956

Be it enacted by the General Assembly of Virginia:
de, That § 64-147 of the Code of Virginia be amended and reenacted as
ollows:

§ 64-147. When the assets of the decedent in the hands of his
personal representative, after the payment of funeral expenses, not to
exceed two hundred dollars, and charges of administration, are not suffi-
cient 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 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 * one hundred fifty 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
receiver 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;

Sixth. To all other demands, except those in the next class; and

Seventh. To voluntary obligations.