1248 FIFTY·SIXTH CONGRESS. Sess. 1I. Ch. 854. 1901. such damage the jury shall allow such sum as will be equal to six per centum per annum on the amount of the inventory or inventories from the time of the return or returns to the time of the verdict over and beyond the dama es for such loss or injury as the estate may have sustained by the d%linquent’s conduct.. A“°‘S'°"°°"°’g“‘· Sec. 364. Assnrs TO nn oHAnon1>.—In such account shall be stated, on one side, the assets which have come to his hands, according to the inventory or inventories returned to the court or received and appraised as herein directed, after the inventory or inventories returned, and the sales made under the court’s direction—that is to say, the inventory or inventories are to show the articles of the estate, and the sales the amount of their value, where they have been sold, and forarticles so sold he shall be' char ed the price according to the return; and if any articles have been sold for credit and not et aid for they shall be accounted for in a subsequent account, and, allp moneys received for _ debts due the decedent shall be included in said account. 81{f,‘§,*;‘,§{,S§§f‘°““ ”‘“d Sec. 365. Disnunsnmnivrs AND ALLOWANCES.—OD the other side .3 shall be stated the disbursements by him made, namely: First. Funeral · expenses, to be allowed at the discretion of the court, according to the condition and circumstances of the deceased, not exceeding six hundred dollars. Second. The debts of the deceased proved or passed as herein directed, and paid or retained. Third. The allowance for things lost, or whichhave. erished without the party’s fault, which allowance shall be accordiing to the appraisement. Fourth. His commissions, which shall be at the discretion of the court, not under one per centum nor exceeding ten per centum on the amount of the inventory or inventories, excluding what is lost or perished. Fifth. His allowance for costs, attorneys’ fees, and extraordinary expenses which the court may think proper to allow. . m$’§‘*“°S“‘ “’ ‘”’x°°“` Sec. 366. Bnounscrs TO nxnoUrons.—If anything be bequeathed to an executor by way of compensation, no allowance of commission shall _ be made unless the said compensation shall appear to the court to be insufficient; and if so, it shall be reckoned in the commission to be allowed by the court. ,,§f,§“g§b,§f °°““ °‘ Sec. 367. Lrsr on DEBTS.·—EV01'y executor or administrator may within one year after the date of his letters, return to the probate court a list of the debts due from his decedent which may be made known to him, stating the principal and the time at which interest is to commence on each respective debt, to which list of debts shall be annexed the oath of the administrator that the same is a correct list of the debts due from his decedent so far as the said debts have come to his knowledge; and every six months thereafter until the estate may be finally settled a similar return may be made of such debts as shall come to the knowledge of the executor or administrator within that period, which list of debts shall be recorded by the register of wills, and a copy· thereof, certiied under the hand of the register of wills and the seal of his office, shall be prima facie evidence of the amount of debts due by the decedent in any court where the administrator alleges that he has not assets sufficient to discharge the claim in con- , _ _ troversy or any part thereof. "mght ”°“d°°°€` Sec. 368. Such lists shall not afford any evidence of the justice or correctness of any claim therein when controverted by the executor or administrator in any suit instituted for the recovery of such debt, nor shall the same be construed to take any debt out of the operation of an plea of limitation.- ve2?¤`i;t¤1i1%i?Q°Xii?m` Sec. 369. Invnsrmnrrr on nUNDs—Whenever, under the provisions of a will, it shall be necessary for an executor or an administrator cum testamento annexo to retain in his hands the personal estate or any part thereof after all just claims are discharged, as where money or some other thing is directed to be paid at a distant periodor upon a contin-
