AN ACT TO AMEND CHAPTER 21, TITLE 12 OF THE DELAWARE CODE, RELATING TO ORDER OF PREFERENCE OF CLAIMS AGAINST ESTATES.
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 ;
(0) Contracts under hand for the payment of money, or delivery of goods, wares, or merchandise;