TESTAMENTARY LAW. 2869

An. Code, sec. 8. 1904, sec. 8. 1888, sec. 8. 1820, ch. 174, sec. 7.

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 de-
cedent, which may be made known 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 administrator 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.

An. Code, sec. 9. 1904, sec. 9. 1888, sec. 9. 1820, ch. 174, sec. 8.

9. Such lists shall not afford any evidence of the justice or correct-
ness of any claim therein when controverted by the administrator in any
suit instituted for the recovery of such debt, nor shall the same be con-
strued to take any debt out of the operation of any plea of limitation.

An. Code, sec. 10. 1904, sec. 10. 1888, sec. 10. 1798, ch. 101, sub-ch. 10, sec. 11.

10. Whenever, under the provisions of a will, it shall be necessary
for an executor or an administrator cum testamento annexo 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 applica-
tion 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 personal 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 per-
sonal 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.

Where will shows that testator does not intend that widow shall have possession
of corpus of his estate but only that the net proceeds of income be paid to her for
support of herself and son, this section is applicable, and a release, for corpus of
estate executed by widow subsequent to statement of an administration account
cannot defeat claim of son for what was due him upon death of mother. Lawson
v. Burgee, 131 Md. 440.

Where executors fail to apply to orphans' court or a court of equity as they ought
to do under this section, either court may assume jurisdiction upon application of
interested party. When equity assumes jurisdiction executor may be required to