-277the notice is given, a copy thereof, with affidavit of due publication and mailing, must be filed with the registrar of property with whom the inventory has been filed, which affidavit shall be prima facie evidence of the facts stated therein. (c) At any time, or from time to time, after the expiration of 30 days from the first publication of the notice, if it has also been mailed as in this section provided, the assignee may declare and pay dividends to the creditors whose claims have been presented and allowed. A dividend already declared is not disturbed by reason of claims being subsequently presented and allowed; but the creditor presenting the claim is entitled to a dividend equal to the percent already declared and paid, before any further dividend is made, if there are assets sufficient for that purpose, and if the failure to present the claim did not result from his own neglect, and he attaches to the claim a statement, under oath, showing fully why it was not before presented. (d) When a creditor has a mortgage or pledge of property of the debtor, or a lien thereon, for securing the payment of a debt owing to him from the debtor, and has not conveyed, released, or delivered up the security to the marshal, as provided for by section 4973 of this title, he shall be admitted as a creditor only for the balance of the debt after deducting the value of the mortgage, pledge, or lien, to be ascertained by agreement between him and the assignee, or by a sale thereof, to be made in such manner as the district court directs; or the creditor may release or convey his claim to the assignee upon the property, and be admitted to prove his whole debt. If the value of the property exceeds the sum for which it is so held as security, the assignee may release to the creditor the debtor's right of redemption thereon on receiving the excess; or he may sell the property, subject to the claim of the creditor thereon; and in either case the assignee and creditor, respectively, shall execute all writings necessary or proper to consummate the transaction. If the property is not sold or released, and delivered up, the creditor may not be allowed to prove any part of his debt. § 4989. Accounting of assignee After six months from the date of an assignment for the benefit of creditors, the assignee may be required, on the petition of any creditor, to account before the district court. § 4990. Exempt property Property exempt from execution, and insurance upon the life of the assignor, do not pass to the assignee by a general assignment for the benefit of creditors unless the instrument specially mentions them and declares an intention that they should pass thereby. § 4991. Commissions of assignees The elected assignee for the benefit of creditors is entitled to a reasonable commission on assignments, to be fixed by the court. The assignee is also entitled to all necessary expenses in the management of his trust.