A limited guardian or guardian with authority to make decisions regarding the ward’s personal property shall collect all the personal property of his or her ward over which he or she has authority and sell and apply the personal property or so much as shall be necessary, at the time and in the manner as the probate court shall direct, to the payment of all the debts of his or her ward; but if the personal property shall be insufficient to pay the debts in full, then he or she shall pay the debts ratably; except that debts due to the United States, debts due to this state, and state and city or town taxes shall be paid first and in the order in which they are named.
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