Nine P. A. 1899, P. 105 The bond of the executor, administrator or guardian must be filed within twenty days after appointment unless the time shall be extended by order of the court. If not extended the matter of appointment is continued to the next stated term of the probate court, at which time the judge may appoint another person in the place of the administrator, executor or guardian who failed to qualify. * * * INVENTORY AND APPRAISAL OF AN ESTATE Secs. 9348-9352 Blanks Nos. 4181 to 4183 It is the duty of the administrator to make, upon blanks furnished by the probate judge, an itemized inventory of the estate. Real estate must be as accurately described as if for a deed. If encumbered by mortgage or lien, the name of the person in whose favor the lien exists, the amount and when due should be minuted on the inventory. Each article and item of personal property should be separately described as far as practicable. Mortgages, notes or judgments belonging to the estate should be described by giving the dates, the names of the debtors, face value, rates of interest, and the dates and amounts of the endorsements. When the household furniture will pass to the widow or to some one person, it may be inventoried in one item, otherwise a separate schedule of the household furniture, wearing apparel and ornaments of the deceased should be made. Interest in co-partnership property is simply noted on the inventory as one item, but it should be appraised the same as other property. The affidavit of the correctness of the inventory on the fourth page of the blank should be signed and sworn to by the administrator. 2. Upon the completion of the inventory it should be delivered to the appraisers. They should be sworn before some officer who will sign a statement of that fact on the bottom of the first page of inventory blank. 3. The appraisers enter the valuation after each item Ten of property, foot the amount of real and personal property separately, and sign the report at the bottom of the third page. Interest on notes and mortgages should be computed to the date of the death of the deceased. 4. The inventory should then be returned to the probate court. If the administrator has received no property at the time the inventory is required, an affidavit of that fact should be made and returned to the court. WIDOW'S ALLOWANCE for P. A. 1905, P. 516 The widow and children constituting the Blanks Nos. 4184 to 4186 family of the deceased shall have such reasonable allowance out of the personal estate and the income of the real estate as the probate court shall judge necessary their maintenance, during the progress of the settlement of the estate, according to their circumstances, which, in case of an insolvent estate, shall not be longer than one year after granting administration, nor for any time after the dower and personal estate shall be assigned to the widow. Notice of the hearing upon the widow's petition for allowance must be personally served upon the administrator of the estate, or the notice waived in writing. The allowance should be made as well when the widow waives the provisions made for her in the will of her husband as when he dies intestate. (See Probate Rule No. IX.) When a man dies intestate, his widow is entitled, in addition to the allowance mentioned above, to all her articles of apparel and ornaments, all wearing apparel and ornaments of the deceased, the household furniture of the deceased, and other personal property to be selected by her, not exceeding in value two hundred dollars. The selection of the articles of personal property and the petition for her allowance should be made by the widow as soon as practicable after the return of the inventory. Secs. 9367-9385 Blanks Nos. 4201 to 4219 CLAIMS There should be a hearing on claims in every estate, either before the court or before commissioners appointed for that purpose. Where it is probable that there will be no claims and the object is to bar the estate against any future liability, the hearing may properly be held before the court; but where there are many claims and it is probable that there will be contests, the administrator should apply for the appointment of commissioners. The administrator cannot with safety pay any debt of the deceased until it has been passed upon and allowed. Expenses of funeral and burial are treated as debts of deceased and may be considered by the commissioners. A distinction should be made between the debts of the deceased and the expenses of administration, or such claims as may arise after the death of the deceased, these the administrator may pay without allowance by the court or commissioners. The court, upon application, will allow such time as the circumstances may require for the creditors to present their claims, which time shall not in the first instance exceed one year or be less than four months. It is the duty of the administrator to investigate every claim filed against the estate, and if of the opinion that an account is not correct, he should contest its allowance. P. A. 1907, P. 52 be published three hearing. Notice of the hearing of claims must successive weeks prior to the day of P. A. 1913, P. 26 The legislature of 1913 amended Section 8, which provided that the judge of probate might hear claims himself instead of appointing commissioners, by authorizing the judge, in his discretion, on the day set for hearing claim, to appoint commissioners. In the order appointing them, he shall direct when and where they shall meet, which meeting shall be without further notice; and in any case, if he shall choose to do so, may preside at the sessions of commissioners, make ruling as to the evidence and directions as to the law; and the commissioners shall make a report, and the same shall have like effect, as in case the probate judge shall decline to meet with such commissioners. It is specially provided that claim for funeral expenses may be allowed by the probate judge at any time before the general hearing of claims upon five days' notice to the claimant and the executor or administrator. * COMMISSIONERS ON CLAIMS I. Should read the warrant authorizing them to act. Must be sworn before assuming the duties of their 2. office. 3. Must fix the time and place of their meetings. The date of the last meeting should be the last day of the period limited in the warrant for the presentation of claims. 4. Must see that notices of the hearing are published as directed in the warrant and that proof of the same by affidavit is returned with the warrant to the probate court. 5. May adjourn after last day appointed for the purpose of completing the hearing on any claim presented, but may not receive any new claim after last day of period limited in warrant. The commissioners act as a court and are authorized to administer oaths to witnesses and to rule upon the admissibility of testimony. After debts have been allowed they should be paid in the following order: I. The necessary funeral expenses. 2. The expense of the last sickness. 3. Debts having a preference by the laws of the United States. 4. Debts due other creditors. * * PERSONAL PROPERTY Blanks No. 4251 to 4253 As soon as appointed, the administrator should take possession of the personal property, look 1 carefully after its preservation, and see that everything is in good condition. In case the widow has made her statutory selections, the articles of property selected should be turned over to her at once and she may dispose of them as she sees fit. The balance of the personal, the administrator may sell and dispose of ordinarily without a license from the court, but if obliged to sell below the appraised value, or if he sells at auction, the better practice is to apply to the court for a license to make the sale. Sec. 9431 If a license is granted, the administrator should make the sale strictly in accordance with the terms thereof and make return to the court in accordance with Rule VII. The personal estate in the hands of the administrator must first be used to pay the allowances and expenses of administration and the debts of the deceased, unless there is a will which makes a different provision. Sec. 9354 Blanks Nos. 4301 to 4319 REAL ESTATE The executor or administrator shall have a right to the possession of all the real as well as personal estate of the deceased, and may lease the same from year to year, and may receive the rents, issues and profits of the real estate until the estate shall have been settled, or delivered over by order of the probate court to the heirs or devisees; and shall keep in good tenantable repair all houses, buildings and fences thereon, which are under his control. These provisions are not to be construed to interfere with the possession of the homestead. He should immediately see that the taxes have been paid, that the liens on the real estate are not allowed to become absolute and that the buildings are insured. Secs. 9078-9103 P. A. 1911, P. 262 After it is ascertained that the personal property is not sufficient to pay the debts and expenses of administration or that it is for |