§12-4-10. State not preferred as to unsecured claim.
On and after February first, one thousand nine hundred
thirty-three, the state shall not, by virtue of prerogative or
any other right, have any priority or preference of any claim or
demand in its favor which is not made a lien and given such
priority and preference by statute, over any other unsecured or
common creditor of any person, firm or corporation against the
property or assets or any part thereof of the debtor.