The following claims are entitled to priority, and shall be paid in full in the order named:

1. I. Debts due the United States and all taxes.
2. II. Wages due an operative, clerk or servant, not exceeding $50, for labor performed within 6 months prior to the beginning of the insolvency proceedings.
3. III. Taxable costs in any suit begun in good faith in which an attachment is dissolved by the insolvency proceedings.

Source. 1885, 85:17. 1889, 100:2. PS 201:32. PL 401:31. RL 465:31.