TESTAMENTARY LAW. 2899

Claims for taxes need not be proved or passed; the executors must take notice of,
and pay them. Bonaparte v. State, 63 Md. 470.

The reversal by appellate court of allowance of a claim by orphans' court con-
stitutes no bar to prosecution of claim at law. State v. Reigart, 1 Gill, 29.

For want of full proof when demanded orphans' court may reject a claim before
payment, although it has been passed. Bowling v. Lamar, 1 Gill, 363.

This section referred to in construing sec. 109—see notes thereto. Bradford v.
Street, 84 Md. 278; Coburn v. Harris, 53 Md. 372.

For a case dealing with the act of 1777, ch. B, sec. 2, and the act of 1785, ch. 46,
see Stevenson v. Schriver, 9 G. & J. 324.

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

See sec. 121 and notes.

An. Code, sec. 84. 1904, sec. 83. 1888, sec. 84. 1798, ch. 101, sub-ch. 9, sec. 1.

86. The voucher or proof of a judgment or decree shall be a short
copy thereof under seal, attested by the clerk of the court where it was
obtained, who shall certify that there is no entry or proceeding in the court
to show that the said judgment or decree hath been satisfied. There shall
likewise be a certificate of some person authorized to administer an oath,
endorsed on or annexed to a statement of the debt due on such judgment
or decree, that the creditor, since the death of the deceased, hath .taken
before him the following oath, to wit: " That he hath not received any
part of the sum for which the judgment or decree was passed, except such
part (if any) as is credited;" and if the creditor on the judgment or decree
be an assignee of the person who obtained it, the oath shall go on and say
further, " and that to the best of his knowledge or belief, no other person
hath received any parcel of the said sum, except such part (if any) as is
credited;" and an assignee shall also produce the assignment under the
hand of the assignor; and if there be more than one assignment, each
assignment shall be produced under the hand of the party.

Where a claim is not disputed, the auditor will allow it in equity upon its being
proved as provided in this section. (See also notes to sec. 88.) Third National
Bank v. Lanahan, 66 Md. 469.

This section referred to in construing sec. 1201—see notes thereto. Newcomer v.
Beeler, 116 Md. 648.

See notes to sec. 85.

An. Code, sec. 85. 1904, sec. 84. 1888, sec. 85. 1798, ch. 101, sub-ch. 9, sec. 3.

87. If there be more than one creditor, the whole oath, with the other
vouchers, shall be sufficient.

An. Code, sec. 86. 1904, sec. 85. 1888, sec. 86. 1798, ch. 101, sub-ch. 9, sec. 5.

88. In case of a specialty, bond, note or protested bill of exchange, the
vouchers shall be the instrument of writing itself, or a proved copy in case
it be lost, with a certificate of the oath made as aforesaid since the death,
and endorsed on or annexed to the instrument, or a statement of the claim
" that no part of the money intended to be secured by such instrument hath
been received, or any security or satisfaction given for the same except
what (if any) is credited."

Where real assets are to be distributed, equity will require claims to be authenti-
cated as provided in this section. Simmons v. Tongue, 3 Bl. 358; Dorsey v. Ham-
mond, 1 Bl. 463; Strike's Case, 1 Bl. 88.

Cited but not construed in Watson v. Watson, 58 Md. 446.