Every claim allowed by the executor or administrator, and approved by a Judge of the Superior Court, or a copy thereof, as hereinafter provided, must, within thirty days thereafter, be filed in the Court, and be ranked among the acknowledged debts of the estate, to be paid in due course of administration. If the claim be founded on a bond, bill, note, or any other instrument, a copy of such instrument must accompany the claim, and the original instrument must be exhibited, if demanded, unless it be lost or destroyed, in which case the claimant must accompany his claim by his affidavit, containing a copy or particular description of such instrument, and stating its loss or destruction. If the claim, or any part thereof, be secured by a mortgage or other lien which has been recorded in the office of the Recorder of the county in which the land affected by it lies, it shall be sufficient to describe the mortgage or lien, and refer to the date, volume, and page of its record. If, in any case, the claimant has left any original voucher in the hands of the executor or administrator, or suffered the same to be filed in Court, he may withdraw the same when a copy thereof has been already, or is then, attached to his claim. A brief description of every claim filed must be entered by the Clerk in the register, showing the name of the claimant, the amount and character of the claim, rate of interest, and date of allowance.

When a claim is rejected either by the executor or administrator, or a Judge of the Superior Court, the holder must bring suit in the proper Court, against the executor or administrator within three months after the date of its rejection, if it be then due, or within two months after it becomes due, otherwise the claim shall be forever barred.

No claim must be allowed by the executor or administrator; or by a Judge of the Superior Court, which is barred by the statute of limitations. When a claim is presented to a Judge for his allowance, he may, in his discretion, examine the claimant and others on oath, and hear any legal evidence touching the validity of the claim.

Whenever any claim is presented to an executor or administrator, or to a Judge, and he is willing to allow the same in

part, he must state in his indorsement the amount he is willing to allow. If the creditor refuse to accept the amount allowed in satisfaction of his claim, he shall recover no costs in any action therefor brought against the executor or administrator unless he recover a greater amount than that offered to be, allowed.

A judgment rendered against an executor or administrator, upon any claim for money against the estate of his testator or or intestate, only establishes the claim in the same manner as if it had been allowed by the executor or administrator and a Judge; and the judgment must be that the executor or administrator pay, in due course of administration, the amount ascertained to be due. A certified transcript of the original docket of the judgment must be filed among the papers of the estate in Court. No execution must issue upon such judgment, nor shall it create any lien upon the property of the estate, or give to the judgment creditor any priority of payment.

Six months after his appointment, and at any time when required by the Court, either upon its own motion or upon the application of any person interested in the estate, the executor or administrator must render, for the information of the Court, an exhibit under oath, showing the amount of money received and expended by him, the amount of all claims presented against the estate, and the names of the claimants, and all other matters necessary to the condition of its affairs.

Every executor or administrator must render a full account and a report of his administration at the expiration of one year from the time of his appointment.

Upon the settlement of the accounts at the end of the year, as required, the Court must make an order for the payment of the debts, as the circumstances of the estate require.

In case of the death of any employer, the wages of each miner, mechanic, salesman, clerk, servant and laborer, for services rendered within the sixty days next preceeding the death of the employer, not exceeding one hundred dollars, rank in priority next after the funeral expenses, expenses of the last sickness, the charges and expenses of administering upon the

estate, and the allowance to the widow and infant children, and must be paid before other claims against the estate of the deceased person.

The debts of the estate, subject to the foregoing provision, must be paid in the following order:

1. Funeral expenses.

2. The expenses of the last sickness.

3. Debts having preference by the laws of the United States.

4. Judgments rendered against the decedent in his life time, and mortgages in the order of their date.

5. All other demands against the estate.

The preference in the case of a mortgage only extends to the proceeds of the property mortgaged. The deficiency, if any, must be classed with the other demands against the estate.

Compensation to Executors and Administrators.

When no compensation is provided by the will, or the executor renounces all claim thereto, he must be allowed commission upon the amount of the estate accounted for by him as follows: on first $1000, seven per cent.; for all above that sum and not exceeding $10,000, five per cent.; for all above $10,000 and not exceeding $20,000, four per cent.; for all above $20,000 not exceeding $50,000, three per cent.; for all above $50,000 and not exceeding $100,000, two per cent., and for all above $100,000 one per cent. Same commission allowed to administrators.

Power to Mortgage or Lease.

Whenever, in any estate now being administered, or that may hereafter be administered, it shall appear to the Superior Court, or a Judge thereof, to be for the advantage of the estate to raise money by a mortgage of the real property of the decedent, or any part thereof, or to make a lease of said realty, or any part thereof, the Court or Judge, as often as occasion. thereof shall arise in the administration of any estate, may, on a petition, notice, and hearing as provided for, authorize, empower, and direct the executor or administrator to mortgage or lease such real estate, or any part thereof.

CHAPTER XVIII.

SUCCESSION.

The property, both real and personal, of one who dies without disposing of it by will, passes to the heirs of the intestate subject to the control of the Probate Court, and to the possession of any administrator appointed by that Court for the purpose of administration.

When any person having title to any estate not otherwise limited by marriage contract dies, without disposing of the estate by will, it is succeeded to, and must be distributed, subject to the payment of his debts, in the following manner:

1. If the decedent leaving a surviving husband or wife, and only one child, or the lawful issue of one child, in equal shares to the surviving husband or wife and child, or issue of such child. If the decedent leave a surviving husband or wife, and more than one child living, or one child living and the lawful issue of one or more deceased children, one-third to the surviving husband or wife, and the remainder in equal shares to his children, and to the lawful issue of any deceased child by right of representation; but if there be no child of the decedent living at his death, the remainder goes to all of his lineal descendants; and if all the descendants are in the same degree of kindred to the decedent, they share equally; otherwise they take according to the right of representation. If the decedent leave no surviving husband or wife, but leave issue, the whole estate goes to such issue; and if such issue consists of more than one child living, or one child living and the lawful issue of one or more deceased children, then the estate goes in equal shares to the children living, or to the child living, and the issue of the deceased child or children, by right of representation.

2. If the decedent leaves no issue, the estate goes, one-half to the surviving husband or wife, and the other half to the

decedent's father and mother, in equal shares, and if either be dead, the whole of said half goes to the other; if there be no father or mother, then one-half goes in equal shares to the brothers and sisters of the decedent, and to the childeen of any deceased brother or sister by right of representation. If the decedent leave no issue, nor husband, nor wife, the estate must go to his father and mother, in equal shares, or if either be dead, then to the other.

3. If there be neither issue, husband, wife, father nor mother, then in equal shares to the brothers and sisters of the decedent, and to the children of any deceased brother or sister by right of representation.

5. If the decedent leave a surviving husband or wife, and neither issue, father, mother, brother, nor sister, the whole estate goes to the surviving husband or wife.

6. If the decedent leave neither issue, husband, wife, father, mother, brother, nor sister, the estate must go to the next of kin in equal degree, excepting that when there are two or more collateral kindred in equal degree, but claiming through different ancestors, those who claimed through the nearest ancestors must be preferred to those claiming through an ancestor more remote.

7. If the decedent leaves several children, or one child, and the issue of one or more children, and any such surviving child dies under age, and not having been married, all the estate that came to the deceased child by inheritance from such decedent, descends in equal shares to the other children of the same parent, and to the issue of any such other children who are dead, by right of representation.

8. If at the death of such child, who dies under age, not having been married, all the other children of his parents are also dead, and any of them have left issue, the estate that came to such child by inheritance from his parents descends to the issue of all other children of the same parent; and if all the issue are in the same degree of kindred to the child, they share the estate equally, otherwise they take according to the right of representation.