§11-22-3. Payment from proceeds of judicial sale.
The tax herein imposed shall be fully paid, and have
priority out of the proceeds of any judicial sale of real estate
before any other obligation, claim, lien, judgment, estate or
costs of the sale and of the writ upon which the sale is made,
and the sheriff, commissioner, or other officer, conducting said
sale, shall pay the tax herein imposed out of the first moneys
paid to him in connection therewith.