Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 175, § 101G

The appointment of a receiver for a domestic fire company, whether before or after any referees are chosen, selected or appointed under sections one hundred to one hundred and one E, inclusive, shall not affect the requirements of said sections, and the receiver shall be under the same duties and obligations and have the same rights and powers in relation to referees as are imposed and conferred by said sections upon the company. Any claim of a referee, whether chosen or appointed before or after the receiver's appointment, for his compensation and expenses due from the company or the receiver shall be deemed and treated as preferred over claims for losses.