Holt v. Laurens

Beid, Chief Justice.

Under the Code, § 113-1508, providing for priority of debts against the estate of a decedent, claims for funeral expenses, and the necessary expenses of administration stand ahead of claims for taxes. However, the question here is not simply whether a claim for funeral expenses ranks ahead of a claim for taxes in the administration of an estate, but substantially whether, this being true, it follows that when, prior to the appointment of an administration, the property of a deceased person is levied on and sold to satisfy a valid execution for taxes, issued before the…