A liability incurred by any person as receiver or depository of money or property committed to his charge by order of the court shall rank with debts due to the state and shall have priority over other debts owed by the receiver or depository and precedence over any mortgage or lien upon the property of the receiver or depository made after his appointment or designation.
KRS 451.200
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective10/1/1942, from Ky. Stat. sec. 1013.