Article 2244Classification of Credits

With reference to other property, real and

personal, of the debtor, the following claims or credits

shall be preferred in the order named:

(1) Proper funeral expenses for the debtor, or children

under his or her parental authority who have no property

of their own, when approved by the court;

(2) Credits for services rendered the insolvent by

employees, laborers, or household helpers for one year

preceding the commencement of the proceedings in

insolvency;

(3) Expenses during the last illness of the debtor or of his

or her spouse and children under his or her parental

authority, if they have no property of their own;

(4) Compensation due the laborers or their dependents

under laws providing for indemnity for damages in cases

of labor accident, or illness resulting from the nature of

the employment;

(5) Credits and advancements made to the debtor for

support of himself or herself, and family, during the last

year preceding the insolvency;

(6) Support during the insolvency proceedings, and for

three months thereafter;

(7) Fines and civil indemnification arising from a criminal

offense;

(8) Legal expenses, and expenses incurred in the

administration of the insolvent's estate for the common

interest of the creditors, when properly authorized and

approved by the court;

(9) Taxes and assessments due the national government,

other than those mentioned in articles 2241, No. 1, and

2242, No. 1;

(10) Taxes and assessments due any province, other than

those referred to in articles 2241, No. 1, and 2242, No. 1;

(11) Taxes and assessments due any city or municipality,

other than those indicated in articles 2241, No. 1, and 2242,

No. 1;

(12) Damages for death or personal injuries caused by a

quasi-delict;

(13) Gifts due to public and private institutions of charity

or beneficence;

(14) Credits which, without special privilege, appear in (a)

a public instrument; or (b) in a final judgment, if they

have been the subject of litigation. These credits shall

have preference among themselves in the order of

priority of the dates of the instruments and of the

judgments, respectively. (1924a)