" and no security or satisfaction hath been given for the same, except
" what (if any) is credited.

    15.  No executor or administrator shall be allowed in his account for any
claim by him discharged, unless he produce the claim, passed by the orphans
court, or proofs or vouchers as aforesaid.

    1.  IN the account of an executor or administrator shall be stated, on one side,
the assets which have come to his hands, according to the inventory or
inventories returned to the court, or received and appraised as herein before directed
after the inventory or inventories returned, and the sales which hath been
made under the courts direction; that is to say, the inventory or inventories are
to shew the articles of the estate, and the sales the amount of their value, where
they have been sold, and for articles so sold he shall be charged the price, according
to the return; and if any article hath been sold for credit, and not yet
paid for, it shall be accounted for in a subsequent account.

    2.  On the other side shall be stated the disbursements by him made, viz.
1.  Funeral expences, to be allowed, at the discretion of the court, according to
the condition and circumstances of the deceased, not exceeding three hundred
dollars.  2.  The debts of the deceased, proved or passed as aforesaid, and paid
or retained.  3.  The allowance for things lost, or which have perished without
the party's fault, which allowance shall be according to the appraisement.  4.  His
commission, which shall be, at the discretion of the court, not under five
per cent. nor exceeding ten per cent. on the amount of the inventory or inventories,
excluding what is list or hath perished.  5.  His allowance for costs and
for extraordinary expences, (not personal,) which the court may think proper to
allow, laid out in the recovery or security of any part of the estate.

    3.  If the first account, to be returned as aforesaid, shall not shew the estate
which was on hand to be fully administered, another account shall be returned
within six months thereafter, and within every term of six months thereafter an
account shall be returned, until the estate shall appear to be fully administered;
and whenever a discovery or receipt of assets shall take place, after rendering an
account, another account shall be rendered within six months thereafter; provided
nevertheless, that an executor or administrator shall not be obliged to
render accounts, when it appears to the court that the estate has been fully administered,
except debts which the court shall set down and deem as desperate,
unless the same shall afterwards be recovered.

    4.  The court shall examine every list of debts returned by an executor or administrator
with the inventory, and for every debt which the court shall not
mark as desperate, or improper to be put in suit, the executor or administrator
shall commence a suit, unless the debt be paid within six months thereafter, or
unless the debtor be out of the state, or unless the court shall think reasonable
an excuse made within one month after the lapse of the said six months for not
bringing suit, and on failure to bring suit as aforesaid, the party shall be liable to
a suit on his administration bond, and to such damages as shall be found by the
jury.

    5.  It is not the intent of this act that an executor or administrator be answerable,
at all events, for a debt which he shall return sperate, but merely to enable
the court, and all parties concerned, to form a just estimate of the circumstances
of the deceased.

    6. When it shall appear by the first, or other account, of an executor, or an
administrator with the will annexed, that all the claims against, or debts of, the
deceased, which have been known by or notified to the said executor or administrator,