Statutes provide that the estates of the decedent shall be distributed in certain ways, and more generally provide for a just and equitable payment rather than the technical legal payment, relating to priority.

(a) Demands are usually classified: First Payment of the funeral expenses and necessary costs of administration. Second: The widow's or children's award. Third: All costs, charges and expenses attending the last illness of the deceased. The wages of laborers and household servants. Taxes will be fourth, usually, in this classification. The physician's bill created by the rendition of services during the decedent's last illness then follows. After this come the rights of creditors by reason of any trust agreement, or by virtue of the fact that the decedent was entrusted with certain moneys which have not been accounted for, and paid over to the claimant; and lastly, all other debts, claims or demands without regard to the distinction between sealed and unsealed, written or unwritten contracts.

(b) It is the duty of the court upon the presentation and allowance of the claim against the estate to fix the class to which said claim belongs and to allow it as a claim of that class. This order is not conclusive; the court may upon a proper showing change the other order and redesignate the class to which the claim belongs.

(c) There is no preference among claimants of the same class.