1058 72d C ONGRESS . SESS . II. CH. 127 . FEB RUA RY 27, 1933 . °- Not to profit or lose SEC . 854. NOT TO PROFIT OR LOSE BY ESTATE .- He shall not ma ke by estate . profit by the increase, nor suffer lo ss by the decrease, or destruction, without his fault, of any part of the estate . He must account for the excess when he sells any part of the estate for more than the appraise- ment, and if any is sold for less than the appraisement, he is not responsible for the loss, without tain t
if the sa le has been justl y made . Uncollected debts SEC. 855 . UNCOLLECTED DEBTS WITHO UT FAULT .-No executor or . administrat or is accountabl e for any debts due to the dece dent, if it appe ars that th ey remain un coll ecte d w itho ut his fault . Allowance of ea. SEC . 85 6. EXPENSES OF ExECUTORs .The e xecu tor or admi nist rato r panes . shall be allowed all necessary expenses in the car e, management, and settlement of the estate and for his services such fees as provided by this cha pter ; but when the decedent, by his wi ll makes so me oth er p rovi sion for the co mpen sati on of his e xecu tor, tha t sh all be a full compensation for his services, unless by a written instrument, filed in the court, he renounces all claim for compensation provided for in the will . Allowance eupon com- missions.
ALLOWANCE UPON COMMISSIONS .-At any time during the admin- istration any executor or administrator, ma y, u pon such notice to the other p arties interested in the estate as the court shall by order require, apply to the court for an allowance to himself upon his commissions, and the court shall on the hearing of such application make an order allowing such e xecutor or admin istrator such po rtion of his c omm issi ons as to the co urt sha ll s eem prop er, and the por tion so allowed may be thereupon charged against the estate . Allowance to attor . net' o[ fees .
A LLOWANCE TO AT TORN EY UPON FEE .-Any attorney who has ren- dered services to an executor or administrator may at any time dur- ing the administration, and up on su ch notice to the other pa rti es interested in the estate as the court shall by o rder require, a ply to the cou rt for an allowance to himself, of compensation therefor, and the court shall on the hearing of such application make an order requiring the executor or administrator to pay such attorney out of the estate such compensat ion on account of services ren dered by such ato rney up to the d ate of such ord er as to the cou rt shall se em proper, and suc h payment sh all be forthwith made . Purchase of claims S EC. 857 . NOT TO PU RCH ASE CLAI MS AGAI NST THE ESTATE .-No against estate forbid- den ° adm inis tra tor or e xecu tor sha ll p urch ase any cla im a gai nst the estate he represents ; and if he pays any claim for less than its nomi nal val ue he is onl y en titl ed to charge in his acc oun t the am ount he actually paid . to Co executors cutoronsand ad- allowed S EC. 858 . EXECUTORS AND ADMINISTRATORS ;; COMMISSIONS ALLOWED ministrators . To.-When no co mpen sati on is p rovi ded by the will , or the ex ecut or renounces all claim thereto, he must be allowed commissions upon the amount of estate accounte d for by him, as follows : for the Ilrst $1,000, at the rate of 7 per cent ; for the next $9,000, at the r ate of 4 per cent ; for the nex t $1 0,00 0, at the ra te of 3 per cent ; for the next $30,000, at the rate of 2 per, cent ; for the next $50,000, at the Apportionment. rate -of 1 per cent ; and for all above $100,000, at the' rate of one- half of 1 per cent. If t here are two or mor e ex ecut ors the com pens atio n shall be apportioned among them by the court according to the services actually rendered y them respectively . The same com- missions shall be allowed to administrators . In all cas es, such fu r- th er allowance may be ma de as the court may deem just and re aso n- able for any extraordinary service, but the total amount of such extr a a llow ance mus t not exceed on e-h alf the amou nt of c ommi s- sion s al low ed by th is section . Where the property of the estate is distributed in ki nd, and involves no labor beyond the custody and distribution of the same, the commission shall be computed on all the esta te abov e the va lue of $ 20, 000, at one- half of the rat es f ixed
