1. (a) Executors and administrators after payment of all administration expenses, fees and commissions shall pay claims against the decedent in the following order:

   1. (1) Surviving spouse’s allowance as provided in § 2308 of this title;
   2. (2) Funeral expenses;
   3. (3) Child support arrears or retroactive support due as of the date of the decedent’s death;
   4. (4) The reasonable bills for medicine and medical attendance during the last sickness and for nursing and necessaries for the last sickness of the decedent;
   5. (5) Wages of servants and laborers employed in household affairs or in the cultivation of a farm; but no servant or laborer shall be allowed this preference for more than 1 year’s wages;
   6. (6) Taxes imposed by the State;
   7. (7) Rent for not exceeding 1 year; and this, at the election of the party entitled, may be of rent in arrear or rent growing due;
   8. (8) Judgments against the decedent, which shall include judgments before justices of the peace and decrees of a court of equity against the decedent for the payment of money;
   9. (9) Recognizances, mortgages and other obligations of record, for the payment of money;
   10. (10) Obligations and contracts under seal;
   11. (11) Contracts under hand for the payment of money, or delivery of goods, wares or merchandise;
   12. (12) Other demands.
2. (b) No preference shall be given in the payment of any claims over any other claims of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.

Code 1852, §§ 1819-1828; 12 Del. Laws, c. 13, § 1; Code 1915, § 3372; 28 Del. Laws, c. 226, § 1; Code 1935, § 3837; 41 Del. Laws, c. 191, § 4; 12 Del. C. 1953, § 2105; 50 Del. Laws, c. 425, § 1; 59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186,, § 1; 70 Del. Laws, c. 288, § 6