Editor's notes.

- In light of the similarity of the statutory provisions, decisions under Ga. L. 1890-91, p. 227, § 1, former Civil Code 1895, § 3472, former Civil Code 1910, § 4048, and former Code 1933, § 113-1010, are included in the annotations for this Code section.

Statute presents an exception to the general law that a widow's right to a year's support takes precedence over all other debts. Ullman v. Brunswick Title Guarantee & Loan Co., 96 Ga. 625, 24 S.E. 409 (1895) (decided under Ga. L. 1890-91, p. 227 § 1); Luthersville Banking Co. v. Hopkins, 12 Ga. App. 488, 77 S.E. 589 (1913);(decided under former Civil Code 1910, § 4048).

General rule and not the exception applies when the consideration for a mortgage is other than the purchase money for the land. Derrick v. Sams, 114 Ga. 81, 39 S.E. 924 (1901) (decided under former Civil Code 1895, § 3472).

Statute affects property rights and must be strictly construed. King v. Dalton, 85 Ga. App. 641, 69 S.E.2d 907 (1952), for comment, see 15 Ga. B.J. 211 (1952) (decided under former Code 1933, § 113-1010).

Purchase money mortgage superior to year's support.

- When the purchaser of land under a bond for title or other executory contract of sale agrees therein to pay the purchase money thereof and the taxes thereon, and the purchaser is put in possession of the land, and the equitable interest of the purchaser is set apart as a year's support to his widow and minor children, the widow would have to pay off the purchase-money debt, including the taxes which accrued on the property, before she would be entitled to enjoy such equitable interest against the claim of the state and county for taxes due on the land. Beaton v. Ware County, 171 Ga. 798, 156 S.E. 672 (1931) (decided under former Civil Code 1910, § 4048).

Year's support under former Civil Code 1910, § 4048 was not superior to the claim of a creditor of the decedent, who holds title to the land as vendor thereof under an executory contract of sale, or under a deed to secure debt. So, when the vendor conveys the property to another, and takes a mortgage to secure the purchase money, the claim of the vendor is superior to a year's support. Beaton v. Ware County, 171 Ga. 798, 156 S.E. 672 (1931) (decided under former Civil Code 1910, § 4048).

Former Code 1933, § 113-1010 did not amend former Code 1933, § 113-1508 except as to make a year's support inferior to the lien or claim of a vendor for the purchase money of land. King v. Dalton, 85 Ga. App. 641, 69 S.E.2d 907 (1952), for comment, see 15 Ga. B.J. 211 (1952) (decided under former Code 1933, § 113-1010).

Statute does not attempt or purport to regulate or change the general law as to the priority of the payment of the debts of a deceased person, as set forth in former Code 1933, § 113-1508. King v. Dalton, 85 Ga. App. 641, 69 S.E.2d 907 (1952), for comment, see 15 Ga. B.J. 211 (1952) (decided under former Code 1933, § 113-1010).

Cited in House v. Johnson, 171 Ga. 209, 154 S.E. 879 (1930); Philpot v. Ramsey & Hogan, 47 Ga. App. 635, 171 S.E. 204 (1933).

Am. Jur. 2d.

- 31 Am. Jur. 2d, Executors and Administrators, §§ 690, 691.

C.J.S.

- 34 C.J.S., Executors and Administrators, § 454.