ART. 93] ACCOUNT. 1957

1888, art. 93, sec. 4. 1860, art. 93, sec. 4. 1798, ch. 101, sub-ch. 10, sec. 1
1818, ch. 217, sec. 1.

4. In such account shall be stated on one side the assets
which have come to his hands according to the inventory or
inventories returned to the court or received and appraised as
herein directed after the inventory or inventories returned, and
including therein the interest that may have been received on
sales made under the authority of the court, and the sales
made under the court's direction 5 that is to say, the inventory
or inventories are to show the articles of the estate, and the
sales, the amount of their value, where they have been sold;
and for articles so sold he shall be charged the price accord-
ing to the return; and if any articles have been sold for credit
and not yet paid for, they shall be accounted for in a subse-
quent account; and all moneys received for debts due the
decedent shall be included in said account.

Ibid. sec. 5. 1860, art. 93, sec. 5. 1798, ch. 101, sub-ch. 10, sec. 2.
1841, ch. 178, sec. 3. 1874, ch. 155. 1884, ch. 470.

5. On the other side shall be stated the disbursements by
him made, viz: first, funeral expenses to be allowed at the
discretion of the court according to the condition and circum-
stances of the deceased, not to exceed three hundred dollars ;
second, the debts of the deceased proved or passed, as herein
directed, and paid or retained; third, the allowance for things
lost or which have perished without the party's fault, which
allowance shall be according to the appraisement; fourth, his
commissions which shall be at the discretion of the court not
under two per cent., nor exceeding ten per cent, on the first
twenty thousand dollars of the estate, and on the balance of
the estate not more than two per cent.; fifth, his allowance
for cost and extraordinary expenses, (not personal) which the
court may think proper to allow, laid out in the recovery or
security of any part of the estate; and the court may allow
him credit for live stock killed for the necessary use of the
family before a sale.

Scott v. Dorsey's Ex'r, 1 H. & J. 227. Eversfield v. Eversfield, 4 H. & J.
12. Richaidson v. Stansbury, 4 H. & J. 275. Haslett v. Glenn, 7 H & J.
22. McPerson's Adm'x v. Israel, 5 G. & J. 60. Evans v. Iglehart, 6 G. &
J. 171. Leo v. Lee, 6 G. & J. 316. Thomas' Adm'x v. Frederick Co. School,
9 G. & J. 115. McKim v. Duncan, 4 Gill, 72. Ex parte Young, 8 Gill, 286.
Brown v. Stewart, 4 Md. Ch. 368. Mayo v. Bland, 4 Md Ch. 484. Parker
v Gwynn, 4 Md. 422. Plater v. Groome, 5 Md. 96 Bassett v. Miller, 8 Md.
548. Edelen v Edelen, 11 Md. 416. Lemmon v. Hall, 20 Md. 171. Billings-
lea v. Henry, 20 Md. 278. Browne v. Pieston, 38 Md 373. Est. of Stratton,