ART. 93.] INVENTORY AND LIST OF DEBTS. 1385

shall assign to the court some reasonable excuse, which it shall
deem satisfactory.

P. G. L., (1860,) art. 93, sec. 317. 1830, ch, 17.

217. Whenever the decedent shall leave a widow, or child, or
grandchild, his wearing apparel shall be exempt from appraise-
ment, and shall belong to the child or children of the decedent;
and if no child or children, to the grandchildren; and if there be
neither child nor grandchild, to the widow of the decedent; and

his administrator shall divide the same among them (if there be
more than one entitled) as he may think equitable and proper;
but wearing apparel shall not include watches or jewelry of any
description.

Ibid. sec. 218. 1841, ch 178, sec. 2. 1845, ch. 357, sec. 3.

218. The provisions which at the death of any decedent shall
lave been laid up for the consumption of his family, on his home
or mansion-house farm, shall not be sold or included in the
inventory of his estate, but shall remain for the use of the family
of such decedent.

Ibid. sec. 219. 1841, ch. 178, sec. 2.

219. With the exception of the articles enumerated in the
two preceding sections, all the assets of the deceased shall be
included in such inventory.

Ibid. sec. 220 1798, ch. 101, sub-ch. 7. 1802, ch. 101, sec. 2. 1807, ch. 186,
sec. 1 1818, ch. 217, secs. 1-2.

220. 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 exe-
cuted 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 build-
ing, ornaments, and every species of personal property (except
those things which are denominated heir-looms and the ornaments