Mississippi Code Title 81. Banks and Financial Institutions § 81-9-75

(a) Obligations incurred by the Banking Commissioner, fees and assessments due to the Department of Banking and Consumer Finance, and expenses of liquidation, including any taxes due, all of which may be covered by a proper reserve of funds;

(b) Claims of depositors having an approved claim against the general liquidating account of the bank;

(c) Claims of salaried employees of the bank for salaries that are earned but unpaid at the time the bank is closed or purchased under this chapter;

(d) Claims of general creditors having an approved claim against the general liquidating account of the bank;

(e) Claims otherwise proper that were not filed within the time prescribed by this code;

(f) Approved claims of subordinated creditors; and

(g) Claims of stockholders of the bank.