Section 43-2-371
Order of preference.
The debts against the estates of decedents are to be paid in the following order:
(1) The funeral expenses.
(2) The fees and charges of administration.
(3) Expenses of the last sickness.
(4) Taxes assessed on the estate of the decedent previous to his death.
(5) Debts due to employees, as such, for services rendered the year of the death of the decedent.
(6) The other debts of the decedent.
(Code 1867, §1741; Code 1876, §2430; Code 1886, §2079; Code 1896, §126; Code 1907, §2597; Code 1923, §5822; Code 1940, T. 61, §218.)