ART. 93] DEBTS——DISTRIBUTION. 2071

This section has no application to taxes; executors must take notice of,
and pay them. Bonaparte v. State, 63 Md. 469.

This section has no aplication to a notice by lis pendens, or one in due
time followed by a lis pendens. Steuart v. Carr, 6 Gill, 443.

This section referred to in construing section 107—see notes thereto.
Bradford v. Street, 84 Md. 278.

Cited but not construed in Flater v. Weaver, 108 Md. 672.

See notes to sections 108 and 109.

1904, art. 93, .sec. 116. 1888, art. 93, see. 117. 1800. art. 93, sec. 118. 1798.
ch. 101, sub-ch. 14, sec. 12.

117. Any administrator shall be entitled to appoint a meeting of
creditors on some day by the court- approved, and passage of claims,
payment or distribution may be there made under the court's direction
and control.

This section referred to in construing section 137—see notes thereto.
Williams v. Holmes, 9 Md. 287.

Cited but not construed in Gibbons v. Riley, 7 Gill, 84.

See notes to sections 137, 138 and 143.

As to the distribution by fiduciaries under the jurisdiction of equity, see
art. 16, sec. 210. et seq.

Ibid. sec. 117. 18S8, art. 93, sec. 11s. 1800, art. 93. sec. 110. 1798,
ch. 101, sub-ch. 10. sec. 6.

118. Whenever it shall appear by the first or other account of an
executor or administrator that all the claims against or debts of the
decedent which have been known by or notified to him have been dis-
charged or allowed for in his account, it shall be his duty to deliver
up and distribute the surplus or residue as hereinafter directed; pro-
vided, that his power and duty with respect to future assets ?hall not
cease; and after such delivery he shall not be liable for any debt after-
wards notified to him; provided, he shall have advertised as herein-
before directed, unless assets shall afterwards come into his hands
which shall be answerable for such debts.

Ordinarily legacies are payable at the expiration of one year from the
testator's death, and bear interest from that time. When interest Is payable
from the testator's death. White v. Domiell, 3 Md. Ch. 526. And see Igle-
hart v Klrwan, 10 Md. 559; Hammond v. Hammond, 2 Bl. 306; Thomas *.
Frederick School, 9 G. & J. 115.

Although an executor is relieved from liability under this section, the
creditor may still pursue his remedy against the property, or the legatee or
devisee. This section distinguished from section 107. Zollickoffer v. Seth,
44 Md. 370; Coburn v. Harris, 53 Md. 371.

This section indicates that it Is the obligation of the executor to ascertain
who are entitled to legacies, etc. Conner v. Ogle, 4 Md. Ch. 450; Lowe v.
Lowe, 6 Md. ,354. And see Coward v. State, 7 G. & J. 479.

Distribution.

Ibid. sec. 11R. 1888, art. 93. sec. 119. I860, art. 93, sec. 120.
1798, ch. 101. sub-ch. 11.

119. AYhcn all debts of au intestate exhibited and proved or notified
and not barred shall have been discharged or settled, or allowed to be
retained as herein directed, the administrator shall proceed to make
distribution of the surplus as follows.*

*As to the collateral inheritance tax, see art. 81, sec. 120, et seq.
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