Page:United States Statutes at Large Volume 79.djvu/768

 728

PUBLIC LAW 89-183-SEPT. 14, 1965

[79 STAT.

§ 20-1704. Assets to be charged I n the account, the executor or administrator shall state, on one side, the assets which have come to his hands, according to the inventory returned to the court, or received and appraised after the inventory returned, and the sales made under the court's direction. The inventories shall show the articles of the estate, and the sales, the amount of their value, and where they have been sold. For articles so sold the executor or administrator shall be charged the price according to the return. When articles have been sold for credit and not yet paid for they shall be accounted for in a subsequent account, and all moneys received for debts due the decedent shall be included in the account. § 20-1705. Disbursements and allowances On the other side of the account the executor or administrator shall state the disbursements made by him, and debts and allowances, as follows: (1) funeral expenses, to be allowed at the discretion of the court, according to the condition and circumstances of the deceased, not exceeding $600, except that for special cause shown the court may make an additional allowance, not exceeding $400; (2) the family allowance provided for by section 19-101; (3) the debts of the deceased proved or passed as directed by this title, and paid or retained; (4) the allowance for things lost, or which have perished without his fault, which allowance shall be according to the appraisement; (5) the commissions of the executor or administrator, which shall be, at the discretion of the court, not under one per centum nor exceeding ten per centum on the amount of the inventories, excluding what is lost or has perished; and (6) the allowance to the executor or administrator for his costs, attorney fees, and extraordinary expenses which the court considers proper to allow. §20-1706. Bequests to executors Where anything is bequeathed to an executor by way of compensation, an allowance of commission may not be made unless the compensation appears to the court to be insufficient. Where it is insufficient, it shall be reckoned in the commission to be allowed by the court. § 20-1707. Executor of deceased executor or administrator to render account The executor or administrator of a deceased executor or administrator who dies before an account of his administration has been rendered shall render an account showing the amount of the assets received and the payment made by his decedent. The account so rendered shall, if found by the court to be correct, be admitted to record as other administration accounts. § 20-1708. Accounts of deceased executrix or administratrix The husband of an executrix or administratrix who dies before a final account of her administration has been settled shall render an account, if required by the court, showing the amount of money and property received and of payments and disbursements made by the executrix or administratrix, or that may have been received or paid by him, and not before accounted for with the court. The account so rendered shall, if found by the court to be correct, be admitted to record as other administration accounts in cases where the executrix or administratrix rendered them in person. If the husband

�