has been proved to its satisfaction that the notice has been given, as therein reported, and shall order such report and certificate to be recorded among the records of the court, and such report and certificate, or a copy thereof under the seal of the orphans' court, shall be legal and competent evidence in all cases of the giving of such notice. SEC. 28. No administrator who, after the expiration of six months from the date of his letters, shall have paid away assets to the discharge of just claims, or who shall have delivered or distributed the same as hereafter directed, shall be answerable for any claim of which he had no notice or knowledge: provided, that he has given at least five months' notice in the manner herein before prescribed in section twenty-six. SEC. 29. It shall be the duty of an administrator, within six months after the date of his letters, or within such further time, not exceeding six months longer, as shall be allowed by the orphans' court, (on his making oath that the assets in his hands cannot sooner be converted advantageously into money to pay the debts of the deceased,) to discharge all just claims exhibited and proved as aforesaid, or to pay each claimant his just proportion of the same, retaining as hereinafter directed in certain cases. SEC. 30. It shall also be his duty, every six months after his first payment, to make distribution of the assets which have since come into his hands until he shall have fully administered. SEC. 31. An administrator may, with the sanction of the orphans' court, retain for any claim, or for a just proportion thereof, known to him, though the same be not exhibited, on his satisfying the court of the justice of the claim, or that it may probably be recovered; provided, that the sum so retained shall be accounted for as if such claim were unknown, if the creditor, on receiving a special notice from the administrator to that effect, shall not, within three months thereafter, prefer his claim, duly proved. SEC. 32. An administrator may also retain, in like manner, for any claim disputed or rejected by him; and if, within the period of six months after such rejection, the claimant do not bring suit, the claim shall be forever barred. SEC. 33. When an administrator is to make payment to creditors, he may give notice, for two consecutive weeks, by publication in some newspaper indicated by the court, of the time and place of making it; and if any creditor shall fail to attend to receive the amount or proportionable part of his claim, all interest thereon shall cease: provided, that the administrator shall thereafter, on demand, pay the said claim or proportionable part. SEC. 34. After discharging the necessary funeral expenses of the deceased, and those of his last sickness, and the charges of administration, his estate shall be applied to the payment of his debts, in the following order: First. Debts entitled to a preference under the laws of the United States. Secondly. Debts due as administrator, executor, guardian, or committee, where the qualification was in this District; in which shall be included a debt or demand for money or other property received by a husband acting as such fiduciary in right of his wife. Thirdly. All other demands ratably, except those in the next class; and, Fourthly. Voluntary obligations. SEC. 35. If there be not enough to pay all the debts of any one class, all the creditors of that class shall be paid ratably in proportion to their respective debts, and no payment shall be made to creditors of any one class until all those of the preceding class or classes shall be fully paid. CHAPTER 58. ACCOUNTS OF ADMINISTRATORS, PAYMENT OF LEGACIES, AND DISTRIBUTION OF ESTATE OF DECEASED. SECTION 12. The administrator of a deceased admin- 14. When an account and inventory need 16. Compensation allowed to administrator. 18. When administrator to make distribu- 19. When widow shall be entitled to all. 21. When widow shall be entitled to one- 22. Surplus; how disposed of 23. When to children. 24. When and how to a child, and the descendants of other children. 25. When to father. SECTION 26. When to brothers and sisters, or their 27. When to the mother. 28. When to collateral relations generally. 30. On death of intestate without relations 32. Effect of advancement to a child or de- 33. How posthumous children may take. 35. Distribution; how made of specific ar- 37. All accounts of administrators to be 38. Widow's distributive share; when barred SECTION 1. Every administrator shall, within six months after the date of his letters, unless a longer time be allowed in accordance with the provisions of section twenty-seven of previous chapter, return to the orphans' court a full account of his administration. SEC. 2. In the accounts of an administrator shall be stated, on one side, the assets which have come to his hands, according to the inventory returned to court; also all moneys received by him, and the excess of the proceeds of sales of assets over appraised value thereof. SEC. 3. On the other side, he shall state the credits claimed by him, as follows: First. Funeral expenses, to be allowed at the discretion of the court, according to the condition and circumstances of the deceased, not exceeding three hundred dollars. Secondly. The debts of the deceased, proved or passed as hereinbefore provided, and paid or retained for. Thirdly. The allowance for things lost, or which have perished, without the administrator's fault, including losses on sales of assets. Fourthly. His compensation. Fifthly. His allowance for costs, and for 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. SEC. 4. If the first account of an administrator, to be returned as aforesaid, shall not show the estate which was on hand to be fully administered, by reason of outstanding debts due the deceased which have not matured, or could not so soon be collected, other accounts. shall be returned within every period of six months thereafter, until the estate shall appear to be fully administered: provided, however, that an administrator shall not be compelled to render such additional accounts, when it appears to the court that the estate has been fully administered, save as to debts which the court shall set down as desperate, unless the same shall afterwards be recovered. Whenever a discovery or receipt of assets shall occur after an administrator has rendered his account, another account shall be rendered by him within two months after such discovery or receipt. SEC. 5. When it shall appear, by the account of an administrator, that all the claims against or debts of the deceased, which were known by, or notified to the administrator, have been discharged or retained for, it shall be his duty to deliver up the estate in his hands to those entitled, or to distribute the same, as hereinafter directed; provided that his power and duty as to future assets shall not cease. SEC. 6. The orphans' court shall have power to make allowances to an administrator for property of the deceased which has perished or been lost without his fault; and no profit shall be made, nor loss be sustained, by an administrator in the increase or decrease of the estate, but he shall return an inventory and account of such increase, and may be allowed for such decrease on the settlement of his account. SEC. 7. When a party entitled to any or all of the assets after the payment of debts, shall apply by petition, and satisfy the orphans' court that he is in want of subsistence, or greatly straitened in circumstances, and that there is no reason to apprehend that it will require more than one-half of the assets to pay the debts, the court may direct the administrator to deliver to the petitioner any part of what it shall suppose will be the petitioner's distributive share, or any part of a legacy or bequest in money, not exceeding one-half part of either, the petitioner giving bond, with security approved by the court, to the administrator, for returning the same, or an equi valent, with interest, whenever so directed by the court; and the orphans' court shall have power to determine, in a summary manner, on any such petition, after a summons against the administrator duly returned summoned. SEC. 8. The court may also, in like manner, on the petition of any person in such circumstances to whom a specific legacy or bequest has been made, and on being satisfied that the assets, exclusive of all specific legacies, will not be nearly exhausted by debts, direct the administrator to deliver to the petitioner the specific legacy or bequest, on his giving bond as aforesaid. SEC. 9. If, by the provisions of a will, it shall be necessary for an executor, or an administrator with the will annexed, to retain in his hands the personal estate, or a part thereof, after all just claims are discharged, (as where money or some other thing is directed to be paid or delivered at a distant period, or upon a contingency,) the circuit court, or the orphans' court, shall have power, on the application of such executor or administrator, or of a party interested, to direct by its order what part of the personal estate shall be retained or appropriated for the purpose, and in what manner it shall be disposed of, and the legacy or benefit intended by the will shall be secured for the person to be entitled at a future period or contingency; and how the necessary part of the personal estate to be appropriated for the purpose shall be made productive, and be applied agreeably to the intent of the will, or the construction of law, in case the contingency shall not take place. SEC. 10. An executor, or an administrator, with the will annexed, who shall be authorized by the will to sell real estate, shall account for the proceeds of sales with the orphans' court, and his bond shall be liable for the same. He may be allowed a commission on such sales, not exceeding that herein prescribed as compensation to administrators. SEC. 11. If an administrator shall fail to return an account, as hereinbefore directed, his letters, on the application of any person interested, may be revoked, and the party who succeeds to the administrator may put the delinquent's bond in suit. SEC. 12. The administrator of a deceased administrator, who shall die before an account of his administration has been rendered, shall |