2866 ARTICLE 93.

Where orphans' court has authority under this section to remove administrator,
presumption is that court properly exercised its power. The pendency of an appeal
and of proceedings in equity, held to be no excuse for failure to account. Jones v.
Jones, 41 Md. 359.

This section referred to as indicating that final account so far as debts are con-
cerned must be stated before orphans' court can order legacies paid or distribution
made. Lowe v. Lowe, 6 Md. 355. Cf. Clarke v. Sandrock, 113 Md. 426.

Cited but not construed in Hignutt v. Cranor, 62 Md. 220.

An. Code, sec. 4. 1904, sec. 4. 1888, sec. 4. 1798, ch. 101, sub-ch. 10, sec. 1.
1818, ch. 217, sec. 1.

4. In such account shall be stated on one side the assets which have
come to his hands according to the inventory or inventories returned to
the court or received and appraised as herein directed 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 sales
made under the court's direction; that is to say, the inventory or inventories
are to show the articles 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, they shall be accounted for in a subsequent
account; and all moneys received for debts due the decedent shall be
included in said account.

An account stated in accordance with this section is not intended to express or
imply an opinion of court in relation to ownership of property. At all events, account
is only prima facie—see notes to sec. 1. Haslett v. Glenn, 7 H. & J. 23.

This section referred to as indicating that debts due the decedent form no part
of the inventory. Handy v. Collins, 60 Md. 240.
Cited but not construed in Fowler v. Brady, 110 Md. 207.
See notes to sec. 326.

An. Code, sec. 5. 1904, sec. 5. 1888, sec. 5. 1798, ch. 101, sub-ch. 10, sec. 2.

1841, ch. 178, sec. 3. 1874, ch. 155. 1884, ch. 470.

1906, ch. 410. 1922, ch. 329.

5. On the other side shall be stated the disbursements by him made,
viz.: First, funeral expenses, to be allowed at the discretion of the court
according to the condition and circumstances of the deceased, not to
exceed three hundred dollars, except by special order of the court and
provided the estate of the decedent be solvent; second, charges for medical
attendance in last illness, to be allowed at the discretion of the court accord-
ing to the condition and circumstances of the deceased, not to exceed fifty
dollars; third, the debts of the deceased proved or passed, as herein directed,
and paid or retained; fourth the allowance for things lost or which have
perished without the party's fault which allowance shall be according to
the appraisement; fifth, his commissions which shall be at the discretion
of the court not under two per cent, nor exceeding ten per cent, on the
first twenty thousand dollars of the estate, and on the balance of the estate
not more than two per cent.; sixth, 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 estate; and the court may
allow him credit for live stock killed for the necessary use of the family
before a sale.