In re the Estate of Gerringer

William J. Began, S.

This is a judicial settlement of an insolvent estate. In order that funeral and administration *868expenses and preferred debts be paid it will be necessary that general legacies abate.

There are nine general legacies in varying amounts. One of these is, “ (I) To the Pastor of the Church of the Assumption at Lancaster, New York (commonly known as St. Mary’s Roman Catholic Church) the sum of One Hundred Dollars ($100.00) for Masses for the repose of my soul. ’ ’ The question has been raised as to whether this bequest is a preferred legacy entitled to a statutory preference as a…