§ 130. Workmen's compensation premiums shall be deemed preferred
claims. All premiums and interest charges on account of policies
insuring employers against liability under this chapter which may be due
to the state insurance fund, or any stock corporation or mutual
association authorized to transact the business of insurance in this
state, and all judgments recovered by the state insurance fund or any
such insurance corporation or association against any employer on
actions brought under any such policy, shall be deemed preferred claims
in all insolvency or bankruptcy proceedings, trustee proceedings for
administration of estates and receiverships involving the employer
liable therefor or the property of such employer, provided however that
claims for wages shall receive prior preference in all such proceedings.