In the administration, liquidation or distribution of the property of any corporation upon its voluntary or involuntary dissolution, or upon revocation of its articles of incorporation or forfeiture of its corporate existence, after payment of necessary costs and expenses of preserving its assets, wages or commissions earned by employees or salesmen of the corporation within six months before the date of such dissolution, revocation or forfeiture of its corporate existence, shall have priority over unsecured creditors. The terms “employees” or “salesmen” shall not be construed to include any of the officers of the corporation.