1028

LAWS OF MARYLAND

Ch. 388

(b) The property of an insolvent who makes an
assignment for the benefit of creditors or who has his
property taken by a receiver under a decree of a court in
an insolvency proceeding shall be applied to the
following, in the order stated:

(1)    Lien claims of the State, a county,
municipal corporation, or other political subdivision of
the State PERFECTED OR RECORDED BEFORE THE ASSIGNMENT OR
INSTITUTION OF THE INSOLVENCY PROCEEDING, and claims of
persons having judicial liens on property of the
insolvent recorded more than four months before the
assignment or institution of the insolvency proceeding;

(2)    Costs and expenses of the administration
of the trust or the insolvency proceeding which the court
approves;

(3)    Wages of an employee and health,
welfare, and pension      contributions contracted for in
place of wages, earned   not more than three months before
the assignment or institution of the insolvency
proceeding;

(4)    Rent for any interest in real property
in the State due not more than three months before the
execution of the assignment or institution of the
insolvency proceeding;

(5)    Charges in connection with the
transportation of goods advanced by one common carrier to
another on behalf of a consignor or consignee not more
than three months before the assignment or institution of
the insolvency proceeding;

(6)    Taxes not included in paragraph (1) of
this subsection; and

(7)    Claims of unsecured creditors.

17-126.

(b) If any person refuses to permit the
examination of his records, the administrator may issue a
subpoena to compel the person to testify and produce his
records. The subpoena shall be served by the sheriff of
the county where the person resides or may be found. The
person shall be entitled to the same per diem and mileage
as witnesses appearing in the circuit court of the State
or the law [court] COURTS of Baltimore City, which shall
be paid by the State.