2946 ARTICLE 93.

An. Code, sec. 224. 1904, sec. 223. 1888, sec. 220. 1798, ch 101, sub-ch. 7.
1802, ch. 101, sec. 2. 1807, ch. 136, sec. 1. 1818, ch. 217, secs. 1, 2.

231. 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 persons, 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 goods, wares, merchandise, utensils, 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 without prejudice to the building, orna-
ments 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 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 ap-
praisement, are not assets in hands of administrator. Seighman v. Marshall, 17
Md. 569.

An administrator will be charged as part of assets of estate, with any separate
debts lost through his negligence, and hence an alleged devastavit 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 personal es-
tate, and passes to personal representative. Devecmon v. Devecmon, 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; property is not assets in his hands. Dorsey v. Smithson, 6 H. & J. 61.

As to growing crops, and 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.

Cited but not construed in Lipson v. Evans, 133 Md. 377.

For a case dealing with the act of 1818, ch. 217 (involving the hire of slaves), see
Edelen v. State, 4 G. & J. 281.

As to growing crops, see sec. 298. As to provender on the lands of the decedent
at the time of a sale thereof, see sec. 297.

See also notes to sec. 228.

An. Code, sec. 225. 1904, sec. 224. 1888, sec. 221. 1798, ch. 101, sub-ch. 6, sec. 8.

232. Every administrator shall likewise return within the time and
under the pain aforesaid, with an affidavit of the truth annexed, an inven-
tory of the money belonging to the deceased which have come to his hands,
and a list of the debts due to the deceased which have come to his knowl-
edge, specifying the nature of each debt and setting down such as he shall
deem sperate, distinct and separate from, those which he shall deem
desperate and doubtful.

This section referred to in construing secs. 5 and 231—see notes thereto. Handy v.
Collins, 60 Md. 239.