Section 26. If property which is given by will is taken from a devisee or legatee for the payment of the debts of the testator, all the other devisees and legatees shall, subject to the following section, contribute their respective proportions of the loss to the person from whom such property is taken, so that the loss may fall on all the devisees and legatees in proportion to and not exceeding the value of the property received by each.