TITLE 2. All be competent, or of administration shall be revoked or annulled according to law, with respect to any one executor or administrator, then the remaining executors and administrators shall proceed and complete the execution of the will or the administration, according to law. 19 B., 653. $ 45. If all such executors or administrators shall die, or coming in- become incapable, as aforesaid, or the power and authority of all of them shall be revoked according to law, the surrogate having authority to grant letters originally, shall issue letters of administration upon the goods, chattels, credits and effects of the deceased left unadministered, with the will annexed, or otherwise, as the case may be, to the widow or next of kin, or creditors of the deceased, or others, in the same manner as herein before directed, in relation to original letters of administration; which administrator shall give bonds in (164 the like penalty, with like sureties and conditions, as herein Adminis revoked [79] before required of administrators, and shall have the like power and authority. And such letters shall supercede all former and other letters testamentary, and of administration, upon the same estate. S46. If after granting any letters of administration on the tratto be ground of intestacy, any will shall be subsequently proved, and letters testamentary or of administration, with the will annexed, be thereupon issued, a revocation of such letters of administration shall be made by the surrogate; and until the same be made and served on such administrator, his acts done in good faith shall be valid, and the executors to whom letters testamentary shall be issued shall be entitled to demand, collect, and sue for, the goods, chattels and effects remaining unadministered. Acts of When surro- not act. First judge 1 R. L., 313, § 15; see Laws of 1837, ch. 460; 1846, ch. 288; 2 Brad., 286. S47. All sales made in good faith, and all lawful acts done, either by administrators before notice of a will, or by executors or administrators, who may be removed or superseded, or who may become incapable, shall remain valid, and shall not be impeached, on any will afterwards appearing, or by any subsequent revocation or superseding of the authority of such executors or administrators. 2 Brad., 339. $48. No surrogate shall admit to probate any will, or grant letters testamentary or of administration, in any case, or upon any estate, where he shall be interested as next of kin to the deceased, or as a legatee or devisee under such will, or where such surrogate shall be named as executor or trustee in such will, or shall be a witness thereto. 1 R. L., 449, § 16; Laws of 1830, ch. 320, § 19. $49. When any surrogate who would otherwise be authorized to act, shall be so precluded from acting, or shall be so precluded from acting by reason of any of the provisions of section second of Title first of Chapter third of Part third of the Revised Statutes, upon a representation and due proof thereof, to the first judge of such county, such judge shall be vested with all the powers and authority of the surrogate, in relation to the proof of any such will, and the granting of letters testamentary or of administration thereon, and the granting of letters of administration, in case of intestacy; and shall retain jurisdiction in such cases, for all the purposes contemplated by this Chapter. Laws of 1843, ch. 121; 1847, ch. 470, § 32. ART. 3. to act. $50. When the office of surrogate in any county shall be First judge vacant, the first judge of the county shall act as surrogate, until such vacancy be supplied. Laws of 1834, ch. 308. $51. Whenever the first judge of any county shall act as His powers. surrogate, pursuant to the foregoing provisions, he shall possess all the powers and authority of a surrogate, in the same manner, under the same restrictions, as are herein prescribed, in relation to such surrogate; and his orders and decrees, shall in like manner be subject to appeal. to use, &c. $52. Whenever it becomes necessary for the first judge to What seal use a seal in the execution of any of his duties or powers as surrogate, he shall be authorised to use the seal of the court of common pleas of his county, without any charge therefor. All papers, vouchers and documents received by him, and which are required to be retained by the surrogate, shall be deposited in the office of the clerk of the county. Laws of 1837, ch. 465. [80] Where to $ 53. Whenever any will, letters testamentary, or of administration, shall be entitled or required by law, to be recorded, record by such first judge, acting as surrogate, he shall record the wills, &c. same, in the books kept for that purpose, by the surrogate, and shall sign and certify the same under his own hand. Laws of 1830, ch. 320, § 20. attorney $54. The same causes which preclude the surrogate from District acting shall apply equally to the first judge; and when both when to act. shall be thus incapable of acting, and when the offices of both shall be vacant, the district attorney of the county, if not incapacitated by the same causes, shall have the same powers as are given by the preceding sections to the first judge, and shall proceed in the same manner. When there shall be no person capable of acting under the provisions of this title, the chancellor, upon petition, shall issue a commission to some suitable person, empowering him to act as surrogate in the premises. Laws of 1830, ch. 320, § 21; 1843, ch. 177. of letters, $55. All letters testamentary, letters of administration and Requisites letters appointing any collector, shall be issued in the name &c. of the people of this state, and shall be tested in the name of the surrogate, or other officer granting the same, and shall be TITLE 2 Their effect. Preservation of signed by him, and sealed with the seal of his office; or with the seal of the court of common pleas of such county, when issued by the first judge, or district attorney. 1 R. L., 445, § 3. $56. The letters testamentary and of administration, and letters appointing a collector, granted by any officer having jurisdiction, shall be conclusive evidence of the authority of the persons to whom the same may be granted, until the same shall be reversed on appeal, or revoked, as in this Chapter provided. 16 N. Y., 185. $57. The testimony taken by any surrogate, in relation to testimony. the proof of any written or unwritten will, and in any controversy relating to the granting of letters testamentary or of administration, or the revoking of the same, shall be reduced to writing, and shall be entered by him, in a proper book to be provided and preserved as a part of the books of his office; if taken by any first judge, or district attorney, the same shall be filed in the office of the clerk of the county. Wills, &c., to be recorded. Copies of wills when to be sent of state. [81] $58. Each surrogate shall record in his books, to be provided by him, all wills proved before him, and all letters testamentary or of administration, and all letters appointing a collector, with all things concerning the same. The records of such wills and letters, and the transcripts thereof duly certified by the surrogate having the custody of such records, under his seal of office, shall be evidence in all courts, so far as respects any personal estate, in the same manner as if the originals were produced and proved. 1 R. L., 445, § 7. $59. The surrogate before whom any will of a person, not being an inhabitant of this state at the time of his death, to secretary shall be proved, or who shall grant letters of administration on the estate of any person, who at his death was not an inhabitant of this state shall, within ten days after admitting such will to probate, or granting such letters, transmit a certified copy thereof to the secretary of state, to be filed in his office, the expense whereof shall be paid out of the treasury, on the warrant of the comptroller, upon producing the certificate of the secretary of state, of the receipt of such copy. Executors in their own wrong. Laws of 1823, 62, § 2. $60. Every person who shall take into his possession any of the assets of any testator or intestate, without being thereto duly authorised as executor, administrator or collector, or without authority from the executor, administrator or collector, shall be liable to account for the full value of such assets, to every person entitled thereto, and shall not be allowed to retain or deduct from such assets, for any debt due to him. 1 R. L., 313, § 13; 2 H., 296. See Laws of 1837, ch. 460, 465; 1846, ch. 288; 1830, ch. 320; 1843, ch. 121; 1847, ch. 470; 1834, ch. 308; 1843, ch. 177. TITLE III. OF THE DUTIES OF EXECUTORS AND ADMINISTRATORS IN ART. 1. ART. 2. Of their duties in taking and returning inventories. Of the duties of executors and administrators, in the payment of debts ART. 3. Of the duties of executors and administrators, in rendering an account, ARTICLE FIRST. OF THEIR DUTIES IN TAKING AND RETURNING INVENTORIES. SEC. 1. Appraisers of property to be appointed. 2. Appraisal to be made by them and executor or administrator. 3. Notice of appraisal, how and on whom to be served. 4. Appraisers to take oath; to be inserted in inventory. 5. Proceedings of appraisers. 6. Assets enumerated, which go to executors. 7. Things which are not assets. 8. Rights of heirs to descendible property, not affected by section six. 9. Certain articles not assets, to be included in inventory. 10. To whom such articles belong, and with whom to remain. 11. Mortgages, bonds, &c. to be stated in inventory. 12. Money and bank bills received, to be stated. 13. The appointment of a debtor executor, not to discharge debt. 14. Discharge of any debt in a will, a specific bequest. 15. Duplicates of inventory to be made. 16. Oath to be taken by executor or administrator, to be endorsed on inventory. 17. On neglect to return inventory, surrogate to issue summons. 18. If inventory not returned, attachment to issue. 19. When letters to be revoked, and new letters to be issued. 20. Effect of such new letters. 21. When bond of former administrator, &c. to be prosecuted. 22. When administrator, &c. imprisoned, may be discharged. 23. Inventory may be returned by one executor. ART. 1. [82] 24. New assets discovered, to be appraised and inventoried. $1. Upon the application of any executor or administrator, Appraisers. the surrogate who granted letters testamentary or of administration, shall, by writing, appoint two disinterested appraisers, as often as occasion may require, to estimate and appraise the property of a deceased person; and such appraisers shall be entitled to receive a reasonable compensation for their services, to be allowed by the surrogate. 1 R. L., 311, § 1. $2. The executors and administrators of any testator or Appraisal. intestate, within a reasonable time after qualifying, and after giving the notice in the next section required, with the aid of appraisers so appointed by the surrogate, shall make a true and perfect inventory of all the goods, chattels, and credits, of such testator or intestate, and where the same shall be in TITLE 3. Notice of appraisal. Oath of appraisers. Proceed ings. Assets. [83] different and distant places, two or more such inventories, as may be necessary. 20 N. Y., 120; 16 B., 558; 18 How. P. R., 206. $ 3. A notice of such appraisement shall be served, five days previous thereto, on the legatees and next of kin, residing in the county where such property shall be; and it shall also be posted in three of the most public places of the town. In every such notice, the time and place at which such appraisement will be made, shall be specified. 4 Ab., 313; 15 How. P. R., 184. S 4. Before proceeding to the execution of their duty, the appraisers shall take and subscribe an oath, to be inserted in the inventory made by them, before any officer authorised to administer oaths, 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. 1 R. L., 311, § 2; 18 B., 24. S5. The appraisers shall, in the presence of such of the next of kin, legatees, or creditors of the testator or intestate as shall attend, proceed to estimate and appraise the property which shall be exhibited to them; and shall set down each article separately, with the value thereof in dollars and cents, distinctly, in figures, opposite to the articles respectively. $6. The following property shall be deemed assets, and shall go to the executors or administrators, to be applied and distributed as part of the personal estate of their testator or intestate, and shall be included in the inventory thereof: 1. Leases for years; lands held by the deceased from year to year; and estates held by him for the life of another person. 1 R. L., 365, § 4. 2. The interest which may remain in the deceased at the time of his death, in a term for years, after the expiration of any estate for years therein, granted by him or any other person: 3. The interest in lands devised to an executor for a term of years, for the payment of debts: 4. Things annexed to the freehold, or to any building, for the purpose of trade or manufacture, and not fixed into the wall of a house, so as to be essential to its support: 5. The crops growing on the lands of the deceased, at the time of his death: 6. Every kind of produce raised annually by labor and cultivation, excepting grass growing and fruit not gathered: 7. Rent reserved to the deceased, which had accrued at the time of his death: 1 R. L., 439, § 18; 443, § 27. 8. Debts secured by mortgages, bonds, notes or bills; accounts, money, and bank bills, or other circulating medium, |