CHANCERY 633

The rents and profits of lands in the hands of the heir, may also be subjected to
the intestate's debts. Scott v. Scott, 17 M3. 91.

This section places infants and adults on the same basis, and hence an infant
reaching his majority after a decree is passed cannot then object. Tessier v. Wyse,
3 Bl. 62. And see Campbell's Case, 2 Bl. 224; Watkins v. Worthington, 2 Bl. 521;
Hammond v. Hammond, 2 Bl. 352.

The proceeding against the administrator relative to the personal property, and
that against the heir relative to the real estate, are entirely independent of each
other. The demand against the heir must be proved as though there had been no prior
proceeding against the administrator. Statute of limitations. Ingle v. Jones, 9 Wall,
495; White v. Miller, 158 U. S. 144.

Act of 1785, ch. 72, was an enlargement of the jurisdiction of chancery. A disposition
by a testator of his personal property to purposes other than the payment of his debts,
with the consent of his creditors, is in itself a charge on the real estate, subjecting
it to payment of debts. Bank of United States v. Beverly, 1 How. 150; Bank of United
States v. Ritchie, 8 Pet. 143.

For a case involving how the question of the insufficiency of personal assets should
be raised and determined, the effect of a decree for sale, and how creditors should come
into the proceeding, see Hammond v. Hammond, 2 Bl. 306. And see Arthur v. The
Attorney-General, 2 Bl. 245. (See also sec. 243.)

Where land is sold under this section, the mutation from realty to personalty does
not take place until the sale has been ratified and the purchaser has complied with
its terms. Betts v. Wirt, 3 Md. Ch. 116.

Creditors may come into proceedings for partition of land under sec. 159. Latimer v.
Hanson, 1 Bl. 51. And see Hammond v. Hammond, 2 Bl. 346.

In the light of this section, words in a will declaring that debts are to be paid before
devises, etc., held immaterial. White v. Kauffman, 66 Md. 92; Piper v. Tuck, 26 Md.
220; Cornish v. Wilison, 6 Gill, 300.

How the claims against the decedent's estate must be established under this section.
Strike's Case, 1 Bl. 94; Strike v. McDonald, 2 H. & G. 237; Bank of United States v.
Ritchie, 8 Pet, 143. (See also sec. 243).

The act of 1833, ch. 150, sec. 1, abrogated so much of the act of 1785, ch. 72, sec. 6
(see sec. 126), as required the court to be satisfied that the sale would be advantageous
to the lunatic. Hamilton v. Traber, 78 Md. 32.

For a case involving various errors in a proceeding under the act of 1785, ch. 72,
for a sale of a decedent's lands in which infants had interests, see Bank of United States
v. Ritchie, 8 Pet. 128.

For a case involving act of 1794, ch. 60, see Matthews v. Ward, 10 G. & J. 451.

Liability of life tenant to make good to remaindermen loss of assets from investr
ments is a debt for payment of which real estate of life tenant may be resorted to.
Carroll v. Bowling, 151 Md. 65.

As to sales by executors and administrators, see art. 93, sec. 292, et seq. As to ap-
plication of purchase money, contingent remainders, apportionments of rents, etc.,
see art. 93, sec. 307, et seq.

This section and art. 46, sec. 1, and art. 93, sec. 301, held not to subject real estate
of decedent to expense of administration. Safe Dep. & Tr. Co. v. Tait, 54 Fed. (2nd),
387.

Decedent's realty.not subject to administration expense, hence only interest of sur-
viving spouse subject to federal estate tax. Tait v. Safe Deposit & Trust Co., 70 Fed.
(2nd), 79.

Cited but not construed in Hopper v. Harlan, 172 Md. 158.

Cited but not construed in Coombs v. Jordan, 3 Bl. 318; Buckingham v. Peddicord,
2 Bl. 456; Cunningham v. Browning, 1 Bl. 319.

Cross references.

As to the order in which decedent's debts are paid, see art. 93, sec. 123.
As to funeral expenses, see also art. 93, sec. 5.

As to the concurrent power of the orphans' court to sell real estate up to twenty-
five hundred dollars, see art. 93, sec. 304.
See sec. 97, and art. 75, sec. 165.

An. Code, 1924, sec. 234. 1912, sec. 219. 1904, sec. 204. 1888, sec. 189. 1884, ch. 396.

243. The claims against the persons so dying shall be proven and filed
in the clerk's office of the county in which the proceedings are instituted,
or where the real estate lies, as now required by law, or in the clerk's office
of the circuit court or circuit court No. 2 of Baltimore City; provided, that
the certificate of the register of wills of the said county or city to the proof
of such claims or distribution thereto in the orphans' court of said county
or city, out of the proceeds of the personal property of said deceased debtor,