Order of payment if estate insolvent.
Section 735
SEC. 735. Order of payment if estate insolvent. — If the assets which can be appropriated for the payment of debts are not sufficient for that purpose, the executor or administrator shall, after paying the necessary expenses of administration, pay the debts against the estate in the following order: 1. The necessary funeral expenses; 2. The expenses of the last sickness; 3. Debts due to the United States; 4. Taxes and assessments due to the Government, or any branch or subdivision thereof; 5. Debts due to the province; 6. Debts due to other creditors.