DIRECTIONS for EXrs. and ADMrs.
129
After all the debts and legacies are paid, and
proper vouchers obtained, the next step is to
pass an account with the commissary; which
account by the tenor of their bond, and letters
of administration, should be final at the expiration
of a twelve month, from the date of such
letters; but on large and involved estates, it is
seldom practicable; and where that appears to
be the case, the commissary general on proper
application being made, with proof of the cause
of such delay, usually grants a further time, to
pass such final account; but it is required, and
it is the duty, as well as interest of every executor
and administrator, to pass one, or more accounts
within that period; for, before they
pass an account with the commissary, they cannot
form a true judgment of what is left in
their hands for administration, or if they do
keep an account themselves, yet, they are liable
to mislay, or lose, or may by various accidents
become dispossessed of the vouchers,
which alone can intitle them to an allowance
for their disbursments; to avoid which, they
should repair to the commissary, every three or
four months, with all and every vouchers by
them paid off to that time, who thereupon will
state an account, in which, after giving allowance
for the several vouchers produced, for funeral
expences, and for their ten per cent. commission
I
|
What is to be
observed at
the time of
passing the account. |