TESTAMENTARY LAW 3405

aforesaid by the notary of the place, or by some person there authorized
to administer an oath, and certified to be such under the seal of the gov-
ernor or mayor, or chief magistrate or clerk of any court of record, or
notary public of such place; and the said oath shall be as available as if
taken before a justice of the peace within this State.

An. Code, 1924, sec. 97. 1912, sec. 95. 1904, sec. 94. 1888, sec. 95. 1798, ch. 101,

sub-ch. 9, sec. 14.

100. If the creditor be an administrator, the claim shall not be received,
although vouched or approved as aforesaid, unless he make oath to be cer-
tified as aforesaid, "that it does not appear from any book or writing of
his decedent, that any part of the said claim hath been discharged except
what (if any) is credited, and that to the best of the 'deponent's knowl-
edge and belief no part of the said claim hath been discharged, and no se-
curity or satisfaction given for the same, except what (if any) is credited."

If residuary legatees are injured they may appeal from an order passing claim of
executor, or may have issues sent to a court of law to determine validity of claim,
but in neither case will costs and counsel fees be allowed such legatees out of estate.
(See notes to sec. 5.) Bell v. Funk, 75 Md. 371.

Although the affidavit is not strictly in form, the defect is cured if the account is
passed by the court. Semmes v. Young, 10 Md. 246.

Cited but not construed in Watson v. Watson, 58 Md. 446; Bushong v. Clark, 168
Md. 662.

An. Code, 1924, sec. 98. 1912, sec. 96. 1904, sec. 95. 1888, sec. 96. 1798, ch. 101,

sub-ch. 9, sec. 19.

101. In no case shall an administrator be allowed to retain for his own
claim against the decedent, unless the same be passed by the orphans'
court, and every such claim shall stand on an equal footing with other
claims of the same nature.

Claims of administrators and executors against estate which they represent stand
on same footing as other claims. Semmes v. Young, 10 Md. 247. Nichols v. Hodges,
1 Pet. 565.

An administration account is prima jade evidence to sustain a payment made by
administrator to himself as well as to third persons. Owens v. Collinson, 3 G. & J. 38.

In case an administrator has a claim against estate, statute of limitations does not
run while he is such administrator. Semmes v. Young, 10 Md. 247; Spencer v. Spencer,
4 Md. Ch. 464.

As to when an executor will be allowed interest upon over-payments, see Billingslea
v. Henry, 20 Md. 286. As to over-payments, see also Watkins v. Dorsett, 1 Bl. 530;
Collinson v. Owens, 6 G. & J. 4; Gist v. Cockey, 7 H. & J. 135.

This section referred to as indicating that claim of an heir or devisee against estate
stands on same footing as other claims. Hammond v. Hammond, 2 Bl. 385.

Cited but not construed in Levering v. Levering, 64 Md. 413; Ellicott v. Welch,
2 Bl. 249.

See notes to sec. 87.

An. Code, 1924, sec. 99. 1912, sec. 97. 1904, sec. 96. 1888, sec. 97. 1798, ch. 101,

sub-ch. 9, sec. 15.

102. No administrator shall be allowed in his account for any claim
discharged by him unless he produce the claim passed by the orphans'
court, or proven as herein directed.

This- section has no application to taxes; executors must take notice of, and pay
them. Bonaparte v. State, 63 Md. 469.

This section referred to in construing sec. 112—see notes thereto. Coburn v. Harris,
53 Md. 372.

See notes to secs. 87 and 124.

Cited but not construed in State v. Md. Casualty Co., 164 Md. 74.