the assets there, to the extent necessary to satisfy local creditors. After such debts are discharged the domestic representative must take steps to collect and account for the surplus remaining. Of course, if he was appointed to administer only the property situated in the state of the testator's domicile, he is not accountable for, and is not bound to collect, any property located elsewhere, unless it has actually come into his own state. Although in most jurisdictions an executor or administrator cannot pursue any legal remedies outside the state where he was appointed, still he is usually allowed to take possession of goods and receive payment of debts voluntarily made, at least where there has been no local representative appointed. Thus, a bank may properly pay the decedent's deposit to his foreign executor upon presentation of letters testamentary.

As to the decedent's real property situated in another state, the domestic representative or trustee may exercise a power of sale contained in the will, upon simply recording an authenticated copy of the probate record in the county where such foreign real estate is situated.

95. Who entitled to physical custody of property. We have already seen that the title of two or more representatives in the property of the

estate is joint, and that the act of one is deemed to be the act of all (ante § 55). It follows that neither of them can exclude his co-representative from the possession and custody of the assets, or from performing his share of the administration of the estate.

In the case of testamentary trustees, a modification of this rule has been made to meet a situation where one of them happens to be a beneficiary. Such a one cannot act as trustee for himself; the other must control and manage the trust estate for him. In relation to the other beneficiaries he is free to unite with his co-trustees, but if he be the sole beneficiary he cannot act at all.

96. Duty to make inventory.

Having now reduced the personal estate to possession, or, at least, acquired sufficient information respecting the nature and location of the assets, it is made the representative's duty, in most states, to prepare and file an inventory of them. It is to the mutual advantage of the executors and administrators, as well as the legatees, next of kin and creditors, that this should be done. The former will then know with what they are to be charged and what the limit of their liability is to be, while the latter will be informed as to the extent and value of their interest in the estate.

As a practical matter, the statutory requirement as to the filing of the inventory and the right to enforce it are nowadays seldom availed of, because in the process of fixing the amount of the state inheritance taxes, a far more complete and in every way satisfactory statement of the nature, condition and value of the estate is prepared and placed on file, and is almost invariably accepted in lieu of the statutory inventory we have been referring to.

The contents of this inventory need not be gone into. Suffice it to say that it includes all items of personal property such as we have already described (ante § 90), and may embrace foreign assets also. Real property is never included.

The filing of the inventory may be compelled by anyone interested in the estate who deems it to his advantage so to do; and the representative who fails or refuses to comply with the order of the court in the premises may find himself deprived of his liberty for a time, and his letters revoked. When completed the inventory is prima facie evidence against the one filing it, of the quantity and value of the personal estate, but it may be shown to have been erroneous, either in respect of property omitted or values excessive, or vice versa. It is never competent as evidence,

much less conclusive, against the successor of the representative filing it.

97. Payment of funeral expenses.

The law regards as of prime importance the matter of the payment and discharge of the expenses of the decedent's funeral and burial. Of course, the first duty of interring the body is upon the husband or wife, or the immediate members of the family; and under some circumstances it may rest upon a stranger. But sooner or later the expense must fall upon the estate of the deceased; for whoever may, in the first instance, have assumed the performance of this duty has the right to look to the executor or administrator for reimbursement. So punctilious is the law on this point, that it gives such a claim priority over all others, and in some states will not allow the representative to account or be discharged until he has shown the funeral expenses to have been paid.

In case the executor or administrator fails to pay such claim, the claimant, whether he be a relative, a stranger, or the undertaker himself, may maintain an action against the representative to recover it, and the same relief is given him by way of a special proceeding in the surrogate's court, in case the claim is not paid within sixty

days after the grant of letters. Where, however, one has taken it upon himself to engage the services of the undertaker and to direct the funeral, there being no duty upon him to do so, he becomes personally liable for the expense incurred, and the estate is relieved therefrom.

The amount which may properly be charged against the representative depends entirely upon the decedent's station in life and the wealth of his estate, especially where there are also creditors whose claims remain unpaid. It has been said that nothing more than what may be regarded as reasonably necessary can be allowed in such a case, and the items may include the purchase of a plot and monument, mourning for the family, publication of death notices and other incidental expenses. But sums paid for medical services during the last illness of a married woman are not a charge against her estate, as they constitute personal obligations of her husband, for which he alone is liable.

98. Conversion of estate into money.

Having taken possession of the assets, paid the funeral expenses and filed an inventory, it is now proper for the representative to begin the active administration of the estate. The first thing to engage his attention is a consideration of the kind of property in which the assets are found to be