3448 ARTICLE 93

An. Code, 1924, sec. 230. 1912, sec. 223. 1904, sec. 222. 1888, sec. 219. 1841, ch. 178, sec. 2.

230. With the exception of the articles enumerated in the two preced-
ing sections, all the assets of the deceased shall be included in such in-
ventory.

Assets properly inventoried. This section and secs. 223, 228, 229 and 231 referred to
in construing secs. 4 and 5. See notes to sec. 5. York v. Md. Trust Co., 150 Md. 358.

Title to the decedent's property vests in the administrator. An inventory may upon
application to orphans' court be corrected, but that court cannot pass on questions
of title to personal property save those provided for by sec. 253. Purpose of this sec-
tion. Fowler v. Brady, 110 Md. 207.

An. Code, 1924, sec. 231. 1912, sec. 224. 1904, sec. 223. 1888, sec. 220. 1798, ch. 101,
sub-ch. 7. 1802, ch. 101, sec. 2. 1807, ch. 136, sec. 1. 1888, 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 appraise-
ment, 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 estate,
and passes to personal representative. Devecmon v. Devecmon, 43 Md. 347; Allender v.
Sussan, 33 Md. 17; Williams y. 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 morgtage 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 credi-
tors; 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 spe-
cifically 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 State v. Md. Casualty Co., 164 Md. 75.

See notes to secs. 5 and 230.

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. 300. As to provender on the lands of the decedent
at the time of a sale thereof, see sec. 299.

See also notes to sec. 228.

An. Code, 1924, sec. 232. 1912, 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-