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Be it enacted by the Senate and House of Representatives of the Philippines in Legislature assembled and by authority of the same:

SECTION 1. Article nineteen hundred and twenty-four of the Civil Code is hereby amended to read as follows:

"ART. 1924. With respect to the other personal and real property of the debtor, the following credits shall be preferred:

"1. Credits in favor of the province or municipality for the taxes of the last year, due and unpaid, not included in paragraph one of article nineteen hundred and twenty-three;

"2. Those due:

"A. For court costs and expenses of the administration of the estate of an insolvent for the common benefit of the creditors, incurred with the proper authorization or approval;

"B. For the funeral expenses of the debtor, according to the customs of the place, and also those of his wife and of his children under his parental authority, should they have no property of their own;

"C. For expenses of the last illness of said persons, incurred during the last year, computed up to the day of their death;

"D. For daily wages, salaries and legal compensations of laborers, clerks and domestic servants, for the last year;

"E. For provisions, clothing, or shoes furnished the debtor during the same period for his own use and that of members of his family subject to his authority;

"F. For his support during the insolvency proceedings unless given out of pure liberality.

"3. Credits which without a special privilege are evidenced by:

"A. A public instrument; or

"B. A final judgment, should they have been the subject of litigation."

These credits shall have preference among themselves in the order of the priority of dates of the instruments and of the judgments respectively.

SEC. 2. This Act shall take effect on its approval.

Approved, December 7, 1933.