Section 14-39-109 - Filing of claims - Appeals(a) Publication shall make all creditors parties, with the right to relief as fully as if especially named. At any time, they may file with the clerks of the courts their claims, or attested copies, retaining the original, if they desire. However, the court may order that the original be produced and placed in the custody of the clerk.(b)(1) The simple filing of claims, respectively, attested by the affidavit of the owner or his or her agent or attorney shall be proof of the claims in common form and, if not contested, entitles him or her to payment pro rata.(2) For administering the oath in proving the claims, in common form and, filing them, the clerk shall receive the sum of ten cents (10¢) to be paid at the time of making the oath and filing the claim.(c)(1) If any creditor or receiver and back-tax collector shall desire to contest the validity, in whole or in part, of any claim filed in common form, he or she may do so in a summary way, in the progress of the cause.(2)(A) The opposing parties in these contests shall reduce to writing the facts that are necessary to their determination and file them.(B) When filed, they shall become part of the record, and the court shall have power, upon motion and in a summary way, to hear and determine all questions of priority of payment in the progress of the cause.(d)(1) When any party is dissatisfied with the decision of any litigated question, he or she may have the question reheard, upon appeal or writ of error in the Supreme Court. However, only so much of the record as pertains to that particular litigation shall form the transcript and record for the appellate court.(2) The costs shall be paid by the parties to such appeal as the appellate court may direct unless the receiver and back-tax collector is a party to the litigation on behalf of creditors generally. In that case, if the appellate court thinks proper, the costs may be charged to the whole or to some particular fund, as right and justice may require.Acts 1883, No. 22, § 8, p. 33; C. & M. Dig., §§ 7655-7658; Pope's Dig., §§ 9777-9780; A.S.A. 1947, § 19-508.