71-3-301. Priority when assignment of property made. In all assignments of property made by any person to trustees or assignees on account of the inability of the person, at the time of the assignment, to pay the person's debts or in proceedings of insolvency, the wages of the miners, mechanics, salespersons, servants, clerks, or laborers employed by the person, to the amount actually owed and for services rendered within the previous 4 months, are preferred claims and must be paid by the trustees or assignees before any other creditor of the assignor.