1354 TESTAMENTARY LAW. [ART. 93,

also be stated, and other particulars of such claims; and the entry
of a claim upon such book shall be taken as notice to the admin-
istrator of its existence; and the register of wills shall be entitled
to receive, for making such entry of each claim, the sum of ten
cents, to be paid by the claimant.
Seighman v. Marshall's Admr., 17 Md. 569. McCann v.Sloan, 25 Md. 575.

P. G. L., (1860,) art. 93, sec. 115. 1854, ch. 86, sec. 2.

114. The claims thus entered shall not afford any evidence as
to the justness or correctness of any debt therein entered, when-
ever the same shall be controverted by any administrator in any
suit instituted for the recovery of such debt; nor shall the same
be construed to take any debt out of the operation of a plea of
limitations.

Ibid. sec. 116. 1798, ch. 101, sub-ch. 8, sec. 17. 1836, ch. 192, sec. 1.
1843, ch. 208, sec. 11.

115. In paying the debts of a decedent, an administrator shall
observe the following rules: All taxes due and in arrear from the-
decedent shall be preferred to the exclusion of all other debts, and
claims for rent in arrear against deceased persons, for which a dis-
tress might be levied by law, shall next have preference. Judg-
ments and decrees shall next be wholly discharged. After such
claims for taxes and rent, and judgments and decrees, shall be
satisfied, all other just claims shall be on equal footing without
priority or preference. If there be not sufficient to discharge all
such judgments and decrees, a proportionate dividend shall be
made between the judgment and decree creditors.

Hollingsworth v. Patten's Admx , 3 H & McH. 125. Webster v. Hammond,
3 H. & McH. 131. Murray v. Ridley's Admx , 3 H & McH. 171. Contee v.
Chew's Ezr., 1 H. & J. 417. DeSobry v. DeLaistre, 2 H. & J. 191. Brengle v.
McClellan, 7 G. & J. 434. Longwell v. Redinger, 1 Gill, 57. Buckey v. Snouf-
fer, 10 Md, 156. Duvall v. Pearson, 18 Md. 504.

Ibid. sec. 117. 1823, ch. 131, sec 2. 1854, ch. 86, sec. 1.

116. No administrator shall be bound to take notice of any
claim against his decedent unless the same shall be exhibited to
such administrator legally authenticated; or unless such claim,
shall have been passed by the orphans' court and entered by the