In re the Estate of Colburn

OPINION OP THE COURT BY

PETERS, C. J.

The following question was reserved to this court for' determination: “In the administration of an insolvent estate in probate is a claim of the Territory of Hawaii against such estate for taxes to have preference over other' claims against the estate and to be paid in full with such penalties and interest, or is such claim for taxes to be paid pro rata with other said claims?” ' '

There is no statutory rule providing the order in which.' general unsecured- claims against estates of deceased persons shall be paid by the legal representatives of the deceased.…