In re the Estate of Nifeneger

Feely, S.

The assets now brought into this court for distribution, subject to payment of administration expenses, are insufficient to pay in full two undisputed claims, one for a balance of account due a funeral director whom deceased engaged to bury his wife, in the sum of $265, and the other is a claim by the city in the sum of $1,500 for hospitalization furnished to decedent and his wife.

Concededly, the funeral director must be rated here as a general creditor. The question is whether the city’s claim is to be preferred to that of the funeral director as a “ debt entitled to preference…