Ferguson's Estate

Opinion by

Me. Justice Linn,

At the audit of the executors’ account, the Commonwealth presented a claim, described in the adjudication as “unpaid sales tax,” 1 in the admitted sum of $82.70. The amount for distribution was not sufficient to pay decedent’s debts in full. The Commonwealth contended that its claim was a “first lien upon the . . „ property, both real and personal, of” decedent under Section 1401 2 of the Fiscal Code of 1929, P. L. 343, 72 PS section 1401, and demanded priority of payment. On the other hand accountants contended that the debt to the Commonwealth must “be last paid,”…