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DIRECTIONS for EXrs and ADMrs.
123
well as all other doubtful, and bad debts, are
likewise to be returned in a separate list, called
a list of desperate debts, due to A. B. late of ------
county, deceased; taking sue care to comply with
the oath taken, to charge themselves in an additional
inventory with, or give an account of
such part thereof, as shall thereafter be received.
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Direction
with regard
to the inventory. |
Where the debtors of the deceased have accounts
in bar against the estate, the administrator
ought to charge himself with the whole debt
due to the deceased, and therefrom deduct the
amount of the account in bar, and not charge
himself with the balance only: the amount of
both debts ought to be perspicuous in the account
to be passed by the commissary, both for
the sake of method, and for the administrator's
own justification; for should the administrator
only charge himself with the balance received
from the debtor, without suggesting the amount
of the account in bar, it might seem by the
books of the deceased, that such administrator
hath causelessly charged himself with a less sum,
than is debited in those books.
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Collecting the deceased's debts; discharging
those due from him, paying of legacies, and finally
passing an account of his administration, for |
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