administrator to compel a final accounting, the latter may set up in his answer a receipt in settlement given by an attorney in fact of the heir;89 but a fraudulent receipt obtained by wilful misrepresentation is no defense." Where the probate court has ordered a pro rata dividend to be paid to creditors of the decedent, a tender by the personal representative to a creditor upon condition that he sign a receipt in full and release his claim is not a valid tender, since the creditor is entitled to a dividend out of any surplus which might thereafter be shown to exist.9 91 89 Hanlon v. Wheeler (Tex. Civ. App.), 45 S. W. 821. 90 Appeal of Berryhill's Admx, 35 Pa. St. 245. 91 Jacoway v. Hall, 67 Ark, 340, 55 S. W. 12. A APPENDIX PART ONE LEADING WILLS ACTS AND SYNOPSES OF STATUTES PART TWO FORMS AND PRECEDENTS FOR THE PART ONE LEADING WILLS ACTS AND SYNOPSES OF STATUTES INTRODUCTORY. Within the space permitted it has been impossible to give the full wording of the various statutes of the different jurisdictions pertaining to wills. The Acts of the British Parliament on this subject are given verbatim, as are the principal portions of the wills acts of the states of Pennsylvania and Washington, which were entirely reenacted in the year 1917. Many portions of other statutes are in practically the language of the act, merely abbreviated for the sake of space. Much of the matter, however, contained in the various statutes is repetitious of established principles, and such points are covered by as brief an allusion as possible. The following statutes and synopses of statutes, in connection with the text, will advise the practitioner of those matters pertaining to the execution and interpretation of wills which may arise in any jurisdiction dominated by the English-speaking races. JURISDICTIONS REFERRED TO. I. UNITED STATES AND TERRITORIES. 2462 II. GREAT BRITAIN AND IRELAND, AND BRITISH POSSESSIONS. 2615 |