and the residue distributed according to
law, and the directions of the will.  This being
the method of making the balances, if allowances
are made by the deputy commissaries
in a former account, for legacies, or for a distributive
share, the balance made from the last
or final account will be wrong; and that must
ever be the case, unless all former accounts,
and all articles in it be scrutinized and examined,
which would require so much time and
trouble, that it would be very difficult to transmit
such balances within the time limitted by
law.  Besides, distributions are often of so intricate
a nature, that a more than common knowledge
of the testamentary laws is requisite to
make them duly; and in case of testacy no deputy
commissary can, in his account, assign a
distributive share, without being liable to a misrepresentation
of facts, for want of the original
will, necessary for his direction; and in the
case of widow's thirds, such widow may, or
may not be entitled to it, of this the deputy
commissary can also be no judge, for want of
the proper references, which are the records of
the prerogative-office.
 

Balances.