What is to be
observed at
the time of
passing the account. |
130 DIRECTIONS for
EXrs. and ADMrs.
on all debts paid away, he strikes a clear
balance of what remains due upon such account
to the estate, in the hands of such executor or
administrator, with which balance they are
chargeable in their next account, and so on
from one account to another, until the last, or
final account be passed.
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At the conclusion of the final account, and
not before, the executors may produce for allowance,
the receipts by them procured for legacies
paid away; and both executors and administrators
ought to be very careful at that
time, to ascertain all the expences they have
been at, during their administration, that they
may be allowed them out of the estate.
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To assist the executor or administrator in recollecting
what particular allowances they have
to crave of the commissary, when the final account
is to be passed, I shall here enumerate
such as commonly occur in administrations;
which list may be conveniently consulted, previous
to the passing of that account.
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First, for funeral expences. For which, so much
is only allowed, as is merely sufficient to defray
the expences attending the coffin, and
the sexton's fee; unless in particular cases,
noticed in page 39. |
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