In re the Accounting of Pollard

A. Page Smith, S.

On final accounting of the administratrix of Mae H. Smith, deceased, it appears that the assets of the estate are insufficient to pay the funeral expenses, the expenses of administration and debts. A claim has been filed by the commissioner of public welfare of Fulton County for moneys advanced as assistance to the decedent prior to her death and the question has been raised as to whether or not the commissioner’s claim has a preference as against general creditors.

An examination of the adjudicated cases indicates that in 1941, in Matter of Clonan (176 Misc. 557) the…