TESTAMENTARY LAW. 2871

and of payments and disbursements made by such administratrix, or that
may have been received or paid by him, and not before accounted for
with the court; and the account so rendered shall, if found by the court
to be correct, be admitted to record as other administration accounts, in
cases where the administratrix rendered them in person; and in case of
refusal of the husband to render such account, the court may proceed
against him by attachment, and may commit him until he shall render
such account.

This section does not authorize husband to administer property left unadministered
by deceased administratrix. Gavin v. Carling, 55 Md. 536.

An. Code, sec. 13. 1904, sec. 13. 1888, sec. 13. 1785, ch. 80, sec. 8.
1798, ch. 101, sub-ch. 8, sec. 2.

13. The orphans' court shall have power to make allowance to any
administrator or collector for property of the decedent which hath per-
ished or been lost without the fault of the party; and no profit shall be
made and no loss sustained by an administrator in the increase or decrease
of the estate under his management; but the administrator shall return
an inventory and account for such increase, and may be allowed for such
decrease on the settlement of the final or other account.
Cited but not construed in Gibbons v. Riley, 7 Gill, 84.

Administration.

An. Code, sec. 14. 1904, sec. 14. 1888, sec. 14. 1798, ch. 101, sub-ch. 5, sec. 2. 1865, ch. 162.

14. Whenever any person shall die intestate, leaving in this State per-
sonal estate, letters of administration may forthwith be granted by the
orphans' court of the county wherein was the party's mansion house or
residence; or in case he had no mansion or residence within the State,
letters shall be granted in the county where the party died; and in case
the party neither had mansion or residence nor died within this State,
letters may be granted in the county wherein lies or is supposed to lie a
considerable part of the party's personal estate. Nevertheless whenever
any person shall die, leaving in this State property subject to administra-
tion, the said letters of administration shall be granted in the county
wherein was the mansion house or residence of the deceased; provided,
he had such property lying in said county.

Residence.

The orphans' court to which application is made for letters has jurisdiction to
determine question of residence; such question held to have been correctly deter-
mined. Oberlander v. Emmel, 104 Md. 260. And see Stanley v. Safe Deposit Co.,
87 Md. 453; Elisor v. Graft, 43 Md. 293.

The word " residence " as used in this section means fixed and permanent home
or domicile of deceased as distinguished from a place of temporary abode; letters
can only be properly granted by orphans' court of county in which deceased had his
domicile at time of his death. The general rule is that in absence of a decree of
separation or divorce legal domicile of wife follows that of her husband. The
orphans' court is authorized and required to determine residence of deceased at time
of his death, and its decision cannot be reviewed in collateral proceedings. Whiting
v. Shipley, 127 Md. 117.

The legal effect of the admission of a will to probate held, in so far as case at bar
was concerned, to conclusively establish testator's residence or domicile at time of
her death. Harding v. Schapiro, 120 Md. 549.