Mass. Gen. Laws ch. 206 § 31
The following claims shall, in the settlement of estates by receivers, be entitled to priority in the order named:
First, Debts due the United States or debts due, or taxes assessed by, the commonwealth or a county, city or town therein.
Second, Wages to an amount of not more than one hundred dollars due an operative, clerk or servant for labor, either performed within one year last preceding the appointment of the receiver or for the payment for which a suit, which was commenced within one year after the performance of the labor, is pending or was terminated within one year after said appointment.
Third, Debts to an amount of not more than fifty dollars due physicians for medical attendance on the debtor or his family, rendered within six months prior to said appointment.
Mass. Gen. Laws ch. 206, § 31