1. Expenses of administration;
2. Funeral expenses;

3. Expenses of last illness;
4. Family allowance;

5. Debts to the Government of Guam;
6. Wages, to the extent of nine hundred dollars ($900.00), of each employee of the decedent, for work done or personal services rendered within ninety (90) calendar days prior to the death of the employer. If there is not sufficient money with which to pay all such labor claims in full, then money available must be distributed among the claimants in accordance with the amount of their respective claims;
7. Mortgages, judgments that are liens, and other liens, in order of their priority, so far as they are paid out of the proceeds of the encum- bered property. If such proceeds are insufficient for that purpose, the part of the debt remaining unsatisfied shall be classed with the general demands against the estate;

8. Judgments that are not liens rendered against the decedent in his lifetime and all other demands against the estate, without preference or priority one over another.

SOURCE: California Probate Code, § 950 (as amended); Probate Code of Guam
(1970), § 950.

COL120106
15 Guam Code Ann. ESTATES AND PROBATE
CH. 27 ACCOUNTING AND PAYMENT OF DEBTS

COMMENT: For the most part, § 2727 is based on the amended version of § 950 of the California Probate Code. The only portion which has been taken from § 950
of the Probate Code of Guam (1970) is subsection (5), A…Debts to the Government
of Guam,@ which reads in the California version, ADebts having preference by the
laws of the United States….@ The Commission is of the opinion that either version
is acceptable, but that in this instance the prior Guam version should be carried over into this Title for the sake of clarity.