ART. 93] INVENTORY AND LIST OF DEBTS. 2105

1904, art. 93, sec. 222. 1888, art 93, sec. 219. 1860, art. 93, sec. 219.
1841, ch. 178, sec. 2.

223. With the exception of the articles enumerated in the two pre-
ceding sections, all the assets of the deceased shall be included in such
inventory.

Title to the decedent's property vests in the administrator. An inventory
may upon application to the orphans' court be corrected, but that court can
not pass on questions of title to personal property save those provided for
by section 244. Purpose of this section. Fowler v. Brady, 110 Md. 207.

Ibid. sec. 223. 1888, art. 93, sec. 220. 1860, art. 93, sec. 220. 1798, ch. 101,

sub-ch. 7. 1802, ch. 101, sec. 2. 1807, ch. 136, sec. 1.

1818, ch. 217, secs. 1, 2.

224. The following shall be deemed and taken for assets in the
hands of an administrator, to wit: Leases for years, estates for the life
of another person or persona, except those granted to the deceased and
his heirs only; a common warrant for land not executed or located in
the lifetime of the deceased; and all good's, wares, merchandise, uten-
sils, furniture, cattle stock, provisions, tobacco and every kind of
produce, the crop on the land of the deceased begun by him or her,
things annexed to the freehold or building which may be removed with-
out prejudice to the building, ornaments and every species of personal
property (except those things which are denominated heir-looms and
the ornaments and jewels of a widow proper for her station, and the
clothing of the family).

Debts due the estate form no part of the inventory; contra, as to stocks
and bonds payable to bearer and having a market value. Handy v. Collins,
60 Md. 239.

The subscription list and good-will of a printing office, not being capable
of appraisement, are not assets in the hands of an administrator. Seighman
v. Marshall. 17 Md. 569.

An administrator will be charged as part of the assets of the estate, with
any sperate debts lost through his negligence, and hence, an alleged devas-
tavit may be inquired into. The administrator may also be charged with
property remaining in his hands in specie, unless it remains unsold without
his default. Seighman v. Marshall, 17 Md. 571. As to property lost through
negligence, see also, Hoffman v. Armstrong, 90 Md. 123.

Any profit which an executor makes by dealing with his testator's assets
must be accounted for as part of the estate. Gephart v. Strong, 20 Md. 522.
Leasehold property or chattels real, no matter how long the term, is per-
sonal estate, and passes to the personal renresentative. Devecmon v. Devec-
mon, 43 Md. 347; Allender v. Sussan, 33 Md. 17; Williams v. Holmes, 9 Md.
286.

Property given by a parent in his lifetime to his children by way of
advancement, forms no part of his estate. A mortgage is personal property.
Chase v. Lockerman, 11 G. & J. 186.

If an equitable release has been given, a mortgage need not be returned as
assets although no formal release has been recorded. Marriott v. Handy. 8
Gill. 41.

The executor of a donor is estopped to allege that a bill of sale is in
fraud of creditors; the property is not assets in his hands. Dorsey v. Smith-
son. G H. & J. 61.

As to growing crops, and the increase or income resulting from personal
property specifically bequeathed, see Evans v. Iglehart, 6 G. & J. 173. As to
growing crops, see also, Haslett v. Glenn, 7 H. & J. 17; Bevans v. Briscoe, 4
H. & J. 139.