Page 554 - Important Provisions of The New Civil Code

Article 2243. The claims or credits enumerated

in the two preceding Articles shall be

considered as mortgages or pledges of real or

personal property, or liens within the purview of

legal provisions governing insolvency. Taxes

mentioned in No. 1, Article 2241, and No. 1,

Article 2242, shall first be satisfied. (n)