has authority to collect the goods, chattels, and debts of the deceased, and for this purpose he may maintain actions as administrator. He may, under the direction of the surrogate, have such property appraised and sold, as shall be deemed necessary for the preservation and benefit of the estate. When letters are granted, the power of the collector ceases; and he delivers to the executor or administrator the property in his hands, and renders his account under oath to the surrogate. The collector must make oath that he will honestly and faithfully discharge the duties of his office, according to law. The collector and administrator must give a bond to the people of the State, with two or more competent sureties. The penalty in such bond shall not be less than double the value of the personal estate of the deceased. The condition of the bond is the faithful execution of the trust, and also that he will obey the orders of the surrogate in the administration of the estate.

6. If one executor or administrator dies, or for any reason becomes incompetent, the others proceed to execute the will or administer the estate. If all die or become incompetent, the surrogate will issue new letters. If an executor or administrator is becoming insolvent, or is about to remove from the State, the surrogate may issue his citation, requiring him to show cause why he should not give further security, or be superseded. The surrogate may require additional security, or he may revoke the letters. Sureties may apply to the surrogate to be released from their responsibility, on account of the future acts of their principal. The surrogate will require

person generally called? What authority has such collector? What property may he sell? When letters are granted, to whom does the collector deliver the property? To whom does he account? What oath must the collector take? In what amount must he give bonds? With how many sureties? What is the condition of the bond?

6. If one executor or administrator dies, or becomes incompetent to act? If all die, or become incompetent? If an executor or administra tor is becoming insolvent, or is about to remove from the State? What may the surrogate require? If additional security is not given? To

other sureties or revoke the letters, and enter an order releasing the former sureties from all subsequent liability.

7. No surrogate can act in any case where he is personally interested; as-1. Next of kin to the deceased; 2. Legatce or devisee under the will; 3. When he is named as executor or trustee; 4. When he is a witness. In case of the incompetency of the surrogate, the county judge is vested with all the power and authority of the surrogate. If the surrogate and county judge are both incompetent, then the district attorney is authorized to act as surrogate. When the office of surrogate is vacant, the county judge may act as surrogate. In such case, he uses the seal of the surrogate. When the county judge acts on account of the incompetency of the surrogate, he uses the seal of the county court.

CHAPTER LXIV.

INVENTORY OF DECEDENT'S ESTATE.

1. THE executor and administrator are required to make an inventory of decedent's personal estate. The real estate generally passes directly to the heirs. On application to the surrogate, he will appoint two disinterested persons to estimate and appraise the personal estate. The executor or administrator, with the aid of the appraisers, is required to make a complete and perfect list of all the

whom may the sureties apply to be released from further responsibility? What will the surrogate then require? What order will he enter?

7. In what cases is the surrogate incompetent to act? In case of the incompetency of the surrogate, who is vested with his power and au thority? If the surrogate and county judge are both incompetent? When the office of surrogate is vacant? In such case, what seal does he use? When he acts on account of the incompetency of the surrogate, what seal does he use?

1. What inventory are the executors or administrators required to make? To whom does the real estate generally pass? By whom are appraisers appointed? What list does the executor or administrator make, with the aid of the appraisers? To whom must notice be given of

goods and chattels which have come into his possession, with the value of each article. Notice of the time and place of such appraisement must be given to the legatecs and next of kin within the county. The appraisers must take and subscribe an oath "that they will truly, honestly, and impartially appraise the personal property which shall be exhibited to them, according to the best of their knowledge and ability." The appraisers then proceed to appraise the property exhibited to them. They set down each article separately, carrying out the value thereof, in dollars and cents.

2. The personal property of the decedent which comes into the hands of the executor or administrator, which is subject to the payment of his debts, is called assets. In almost every State, certain property of a person, being a householder, is exempt from execution for all debts, except for the purchase of such property. When such person dies leaving a family, such property is still exempt. This property cannot be reckoned as assets. The following personal property is deemed assets, and goes into the hands of the executor or administrator for the payment of debts: 1. Estates held by decedent for the life of another person; 2. Estates for years; 3. Movable fixtures; 4. Crops growing on the land of decedent at the time of his death; 5. Produce raised annually by labor and cultivation, except grass growing and fruit not gathered; 6. Rents which had accrued to decedent at the time of his death; 7. Debts secured by mortgages, bonds, notes, or bills; 8. Stock in companies, accounts, money, and things in action; 9. Goods, wares, merchandise, utensils, furniture, cattle, and every other species of personal prop

the appraisement? What oath must the appraisers take and subscribe? What do the appraisers then proceed to do? How do they set down the articles and the value?

2. What is the personal property which comes into the hands of the executor or administrator, subject to the payment of the debts of the deceased, called? For what debts is certain property in most of the States exempt from execution? When the owner dies, leaving a family? Can this property be reckoned as assets? What property is deemed

erty not exempted. Permanent fixtures descend with the freehold.

3. In the State of New York, when a man dies, leaving a widow or minor children, the following property is inventoried, but is not appraised, and is not classed with the assets, nor is it liable for the payment of debts: 1. Spinning-wheels, weaving-looms, and stoves put up or kept for family use; 2. The family Bible, family pictures, and school-books, used by or in the family of such deceased person, and books not exceeding in value fifty dollars, which were kept and used as part of the family library before the decease of such person; 3. Sheep to the number of ten, with their fleeces, and the yarn and cloth manufactured from the same; one cow, two swine, and the pork of such swine; 4. All necessary wearing apparel, beds, bedsteads, and bedding, clothing for the family, the clothes of the widow, and her ornaments proper for her station; 5. Six chairs, knives, forks, plates, teacups, saucers, spoons, one table, sugar-dish, teapot, and one milk-pot. These articles are to remain in the possession of the widow during the time she lives with and provides for any minor child. When she ceases to do so, she is allowed to retain her wearing-apparel and ornaments, and one bedstead and bed, and bedding for the same. The other articles belong to the minor child or children. If there is no such minor child, all these articles belong to the widow.

4. The appraisers also set apart for the use of such widow or minor children, in addition to the above-named articles, other personal property to the value of one hundred

assets, and goes into the hands of the administrator or executor for the payment of debts? How do permanent fixtures descend?

3. In what State is certain property inventoried, but not appraised? Is this property classed with assets? What implements for manufac turing cloth are in this class? What books? What stock? What clothing? What furniture, crockery, and cutlery? In whose possession do these articles remain during the time the widow lives with the minor child or children? When she ceases to do so, what does she retain? To whom do the other articles belong? If there is no such minor child?

4. To what amount, in addition to the above articles, may the apprais

and fifty dollars. The articles above named are exempt from execution, together with other personal property of the value above stated.

5. Upon the completion of the inventory, duplicates are made and signed by the appraisers. One is retained by the executor or administrator. The other is filed with. the surrogate. On filing the same, the executor or administrator must make oath "that such inventory is in all respects just and true; that it contains a true statement of all the personal property of the deceased, which has come to their knowledge." Such oath must be annexed to the inventory.

CHAPTER LXV.

PAYMENT OF DEBTS AND LEGACIES.

1. THE executor or administrator may sell the personal property, when it is necessary for the payment of debts and legacies. The sale may be public or private. If any articles of personal property are bequeathed, they are not to be sold until the residue of the personal estate has been applied to the payment of the debts. The surrogate may authorize the executor or administrator to compromise any claim belonging to the estate. Debts are to be paid. in the following order: 1. Debts entitled to preference under the laws of the United States; 2. Taxes assessed previous to the death of the decedent; 3. Judgments dock

ers set apart other personal property for the use of the widow and minor children, or either of them? Is all the property above described exempt from execution in New York?

5. Upon the completion of the inventory, what is done by the apprais ers? What is done with each copy? What oath does the executor or administrator take, on filing the inventory with the surrogate? To what is the oath annexed?

1. What property may the executor or administrator sell? How may the sale be made? If any articles of personal property are bequeathed? Who may authorize any claim to be compromised? In what order are debts to be paid? Is payment of one debt in any class entitled to pref