§ 2105

(a) Executors and administrators after payment of all administration expenses, fees and commissions shall pay claims against the decedent in the following order: (1) Surviving spouse's allowance as provided in § 2308 of this title; (2) Funeral expenses; (3) Child support arrears or retroactive support due as of the date of the decedent's death; (4) The reasonable bills for medicine and medical attendance during the last sickness and for nursing and necessaries for the last sickness of the decedent; (5) 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 1 year's wages; (6) Taxes imposed by the State; (7) Rent for not exceeding 1 year; and this, at the election of the party entitled, may be of rent in arrear or rent growing due; (8) Judgments against the decedent, which shall include judgments before justices of the peace and decrees of a court of equity against the decedent for the payment of money; (9) Recognizances, mortgages and other obligations of record, for the payment of money; (10) Obligations and

the peace and decrees of a court of equity against the decedent for the payment of money; (9) Recognizances, mortgages and other obligations of record, for the payment of money; (10) Obligations and contracts under seal; (11) Contracts under hand for the payment of money, or delivery of goods, wares or merchandise; (12) Other demands. (b) No preference shall be given in the payment of any claims over any other claims of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.Code 1852, §§ 1819-1828; 12 Del. Laws, c. 13, § 1; Code 1915, § 3372; 28 Del. Laws, c. 226, § 1; Code 1935, § 3837; 41 Del. Laws, c. 191, § 4; 12 Del. C. 1953, § 2105; 50 Del. Laws, c. 425, § 1; 59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186,, § 1; 70 Del. Laws, c. 288, § 6;