ART. 93.] TESTAMENTARY LAW. 619

8. Every administrator may, within one year after the date of
his letters, return to the Orphans' Court a list of the debts due
from his decedent, which may be made kn^wn to him, stating
the principal and the time at which interest is to commence on
each respective debt—to which list of debts shall be annexed
the oath of the administrator that the same is a correct list of
the debts due from his decedent so far as the said debts have
come to his knowledge; and every six months thereafter, until
the estate may be finally settled, a similar return may be made
of such debts as shall come to the knowledge of the administra-
tor within that period—which list of debts shall be recorded by
the Register of Wills, and a, copy thereof certified under the hand
of the register, and the seal of his office, shall be prima facie
evidence of the amount of debts due by the decedent in any
court where the administrator alleges that he has not assets suffi-
cient to discharge the claim in controversy, or any part thereof.

9. Such lists shall not afford any evidence of the justice or

correctness of any claim therein, when controverted by the ad-

ministrator in any suit instituted for the recovery of such debt,

nor shall the same be construed to take any debt out of the

operation of any plea of limitation.

10. Whenever, under the provisions of a will, it shall be ne-
cessary for an executor or an administrator cum testamento
annexe to retain in his hands the personal estate, or any part
thereof, after all just claims are discharged, as where money, or
some other thing, is directed to be paid at a distant period, or
upon a contingency, any court of equity in the city or county,
or the Orphans' Court, shall have the power, on the application
of such executor or administrator, or of a party interested, to
decree or give directions thereto; and it shall be the duty of
such executor or administrator to apply to the said court of
equity or the Orphans' Court, and the said courts respectively
shall have full power to decree or direct what part of the per-
sonal estate shall be retained or appropriated for the purpose,
and in what manner it shall be disposed of, and the legacy or
benefit intended by the will shall be secured to the person to be
entitled at a future period or contingency, and how the necessary
part of the personal estate to be appropriated for the purpose
shall be prevented from lying dead or being unproductive, and
how it shall be applied, agreeably to the intent of the will or
the construction of law, in case the contingency shall not take
place.