TESTAMENTARY SYSTEM.
an oath: " I, A. B. do swear, (or solemnly, sincerely and truly
affirm,)
" that I will well and truly, without partiality, or prejudice, value and
appraise
" the goods, chattels and personal estate, of ------, deceased, so far
as the
" same shall come to my sight and knowledge, and will, in all respects,
perform
" my duty as appraiser, to the best of my skill and judgment. So
help
" me God."
5. The appraisers shall proceed as conveniently
may be to the discharge of
their duty, and shall set down each article, with the value thereof, in
dollars, or
tenths of dollars; all the valuations on one side of the paper shall be
set down
in one column, distinctly, in figures, opposite to their respective articles;
the
contents of each column shall be cast up and set down, and likewise the
contents
of the whole shall be cast up, and set down under the last column.
6. When the inventory shall be finished, the
appraisers shall certify the same,
under their hands and seals, and a certificate of their having taken the
oath or
affirmation as aforesaid, shall be thereto annexed; and every inventory
shall be
returned to the proper office, within three calendar months from the date
of the
letters, or within such time from the date of the warrant, in case a second
warrant
shall have issued, as the case may require, unless further time, on application
of the party, shall be granted by the court; and it shall be the duty of
any
executor, administrator or collector, taking out the warrant, to return
the inventory
or inventories which shall be delivered to him by the appraisers; provided
nevertheless, that the appraisers (if they think proper) may take upon
themselves the charge of making the return; and on failure by the executor,
administrator or collector, the administration or collection bond shall
be liable
to be put in suit, or attachment may issue to enforce the return; and on
the attachment
the court shall have power to fine the party not exceeding thirty
dollars.
7. If there be any of the persons interested
in the administration within three
miles of the place where the personal estate is to be appraised, it shall
be the
duty of the executor, administrator or collector, and of the appraisers,
to give
notice to the said persons, or at least two of them, of the time and place
appointed
for making the appraisement.
8. Every executor, executrix, administrator
or administratrix, shall return
likewise within the time, and under the pain aforesaid, with an affidavit
of the
truth annexed, an inventory of the money belonging to the deceased which
hath
come to his or her hands, and of the debts due to the deceased which have
come
to his or her knowledge, specifying the nature of each debt, and setting
down
such as he or she shall seem sperate, distinct and separate from those
which he
or she shall deem desperate or doubtful.
9. Every collector likewise shall return, within
the time, (unless superseded)
and under the form aforesaid, with an affidavit of the truth annexed,
an inventory
of the money of the deceased, which he or she hath collected, belonging
to
the deceased, or received in discharge of debts due to the deceased.
10. Whenever personal property of any kind,
or assets not mentioned in an
inventory already made out, shall come to the possession or knowledge of
an
executor, executrix, administrator or administratrix, or collector, an
account or
inventory of the same shall be returned, appraised by two respectable,
disinterested
sworn appraisers, appointed by any justice of the peace, or judge of any
orphans
court, within two calendar months from the time of the discovery.
11. In case an inventory be returned by a collector,
duly appointed, the executor,
executrix or executors, or administrator, administratrix or administrators,
thereafter administering, shall within three calendar months after the
date of his,
her or their letters, either return a new inventory, in place of the collector's
inventory,
or an acknowledgment in writing, that he, she or they, have received
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