Massachusetts Code § 199-4

Insolvent estates; transmittal to foreign executor; conditions
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Section 4. The estate shall not be transmitted to the foreign executor or administrator until all the creditors who are citizens of this commonwealth have received the proportion which would be due to them if the whole estate of the deceased, wherever found, which is applicable to the payment of common creditors were divided without preference among all the creditors in proportion to their respective debts; and no creditor not a citizen of this commonwealth shall be paid out of the assets found here until all those who are such citizens have received the proportion provided in the preceding section.

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