618 TESTAMENTARY LAW. [ART. 93.

rected, after the inventory or inventories returned, and including
therein the interest that may have been received on sales made
under the authority of the court, and the hire of negroes belong-
ing to the estate, and the sales made under the court's direction;
that is to say, the inventory or inventories are to show the arti-
cles 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 articles have been
sold for credit and not yet paid for, it shall be accounted for in a
subsequent account; and all moneys received for debts due the
decedent, shall be included in said account.

5. On the other side shall be stated the disbursements by him
made, viz.: 1. Funeral expenses 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 herein directed, and paid or
retained. 8. The allowance for things lost, or which have
perished without the party's fault, which allowance shall be ac-
cording to the appraisement. 4. His commissions, 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 in-
ventories, excluding what is lost or perished. 5. His allowance
for costs and extraordinary expenses (not personal) which the
court may think proper to allow, laid out in the recovery or
security of any part of the estatate,(and all expenses incurred by
him in the support and maintenance of the negroes belonging
to the estate; and the court may also allow him credit for any
live stock killed for the necessary use of the family before a
sale.

6. If anything be bequeathed to an executor by way of com-
pensation, no allowance of commissions shall be made unless the
said compensation shall appear to the court to be insufficient;
and if so, it shall be reckoned in the commission to be allowed
by the court.

7. The Orphans' Courts are hereby authorized, wherever they
are satisfied that an agent has been employed in the administra-
tion of an estate, to examine such agent on oath of all proceed-
ings which may have taken place relative to the administration
of the estate in which such agent may have been employed, in
like manner as they are authorized to examine administrators.