lished, and the number of places in the several towns, in which it shall be required to be posted, and any other mode of notifying, which the court shall direct. (Sec. 3 of R. S.)

SECT. 5. If any commissioner, appointed by the probate court, shall, at any time, die, remove out of the state, refuse, or become, in any other way, incapacitated to perform the duties of his appointment, the court may appoint another commissioner in his place; and no further notice shall be required of the meetings of the commissioners in consequence of such appointment. (Sec. 4 of R. S.) SECT. 6. The probate court shall allow such time, as the circumstances of the case shall require, for the creditors to present their claims to the commissioners for examination and allowance; which time shall not, in the first instance, exceed eighteen months, nor be less than six months; and the time allowed shall be stated in the commission. (Sec. 5 of R. S.)

SECT. 7. The probate court may extend the time allowed to creditors to present their claims, as the circumstances of the case may require; but not so that the whole time shall exceed two years. (Sec. 6 of R. S.)

SECT. 8. On the application of a creditor, who has failed to present his claim, if made within six months after the expiration of the time previously limited, the court may, for good cause shown, renew the commission, and allow a further time, not exceeding three months, for the commissioners to examine such claim; in which case the commissioners shall personally notify the parties of the time and place of hearing, and, as soon as may be, make return of their doings to the probate court. (Sec. 7 of R. S.)

SECT. 9. On the application of any creditor who has failed to present his claim within the utmost term prescribed by the 5th, 6th, and 7th sections of chapter 49 (6th, 7th and 8th secs. of this chap.) for extending and renewing the commission, the probate court may, for good cause shown, and at the expense of the creditor, so applying, and on such other terms as, in the judgment of said court, will protect the rights of all interested in the estate, renew the commission, and allow a further time, not exceeding six months, for the commissioners to examine said claim, in which case, the commissioners shall notify the parties, and make their return as directed in said seventh section, ($8 of this chap.)

Provided, however, that such application be made before the settlement of the final account of administration of the estate. (No. 26 of 1845, as amended by No. 36 of 1847.)

SECT. 10. When a creditor, against whom the deceased had claims, shall present a claim to the commissioners, the executor or administrator shall exhibit the claims of the deceased in offset to the claims of the creditor, and the commissioners shall ascertain and allow the balance against or in favor of the estate, as they shall find the same to be. (Sec. 8 of R. S.)

SECT. 11. The commissioners shall be sworn, and shall be authorized to administer oaths to parties and witnesses, when the same shall be required or proper for the investigation and trial of questions before them. (Sec. 9 of R. S.)

SECT. 12. At the expiration of the time limited, or as soon thereafter as they shall have time to complete the hearing of the claims presented, the commissioners shall make report of their doings to the probate court, embracing lists of all the claims presented, or exhibited in offset, and stating how much was allowed, and how much disallowed, together with the final balance, whether in favor of the creditor or the estate; and the report shall particularly state the manner, in which notice was given to the claimants. (Sec. 10 of R. S.) SECT. 13. The commissioners shall have power to try and decide upon all claims, which by law survive against or in favor of executors or administrators, except claims for the possession or title to real estate; and may examine and allow all demands, at their then present value, which may be payable at a future day, although such claims may be payable in specific articles; and may offset such demands, in the same manner, in favor of the estate. (Sec. 11 of R. S.)

SECT. 14. Nothing in the preceding section shall be construed to prevent any executor or administrator from paying any debt, which shall be payable at a future day, according to the terms and at the time specified in the contract. (Sec. 12 of R. S.)

SECT. 15. Every person having a claim against a deceased person, proper to be allowed by the commissioners, who shall not, after publication of notice, as required in the second section (§ 3) of this chapter, exhibit his claim to the commissioners, within the time limited by the court for that purpose, shall be forever barred from recovering such demand, or from pleading the same in offset in any action whatever. (Sec. 13 of R. S.)

SECT. 16. When commissioners shall be appointed, as provided in this chapter, for examining and allowing claims against any estate, no action or suit shall be commenced or prosecuted against the executor or administrator, except actions of ejectment, or other actions to recover the seizin and possession of real estate, and actions of replevin; nor shall any attachment or execution be issued against the estate of the deceased, until the expiration of the time limited by the court for the payment of the debts. (Sec. 14 of R. S.)

SECT. 17. All such actions and suits, commenced against the deceased person, or against the executor or administrator, and pending at the time the commissioners shall be appointed, shall be discontinued, and the property attached thereon shall be discharged from the attachment; and the claim, embraced in such action, may be presented to the commissioners, who shall allow to the party, who shall prevail, the costs of such action to the time of its discontinuance. (Sec. 15 of R. S.)

SECT. 18. Nothing in this chapter shall be construed to prevent any executor or administrator, when he shall think it necessary, from commencing and prosecuting any action by attachment, or otherwise, against any other person, or from prosecuting any action, commenced by the deceased in his lifetime, for the recovery of any debt or claim, to final judgment, or from having execution on any judgment; and, in such case, the defendant may plead in offset any claims he may have against the deceased, instead of presenting them to the commissioners, and all mutual claims may be offset in such

action; and if final judgment shall be rendered in favor of the defendant, the same shall be certified, by the court rendering it, to the probate court, and the judgment shall be considered the true balance. (Sec. 16 of R. S.)

SECT. 19. When two or more persons shall be indebted on any joint contract, or upon a judgment founded on a joint contract, and either of them shall die, his estate shall be liable therefor, and it may be allowed by the commissioners, as if the contract had been joint and several, or as if the judgment had been against him alone. (Sec. 17 of R. S.)

APPEALS FROM THE DECISION OF COMMISSIONERS.

SECT. 20. Any executor, administrator or creditor may appeal from the decision and report of the commissioners, to the next stated session of the county court in the same county, if application be made for such appeal, in writing, filed in the register's office, at the time of returning the commissioners' report, or within twenty days after such return, in the following cases and under the following regulations:

First. When the commissioners shall disallow any claim in favor of any creditor or of the estate, in whole or in part, to the amount of twenty dollars, the claimant may appeal.

Second. When the commissioners shall allow any claim, in whole or in part, and the sum allowed, being objected to, shall amount to twenty dollars, the party against whom the claim shall be allowed, may appeal.

Third. If the claimant appeal, he shall, at the time of filing his application, file also, in the register's office, a declaration, setting forth his claim or claims; and if the person, against whom the claim shall be allowed, shall appeal, he shall, at the time of filing his application, file also, in the register's office, his objections to such claim, in writing; and in that case the claimant shall file his declaration in the county court.

Fourth. Before such appeal shall be allowed, the person appealing shall give a bond to the adverse party, or to the probate court, to the satisfaction of the court, with a condition that he shall prosecute his appeal to effect, and pay all intervening damages and costs, occasioned by such appeal. (Sec. 18 of R. S.)

SECT. 21. In all cases of appeal from the decision of the commissioners, the person appealing shall give notice of such appeal, and of the term of the county court, to which the appeal is taken, in such manner as the probate court shall direct, at least twelve days before the session of the county court, if there shall be so many days; if not, as soon as may be. (Sec. 19 of R. S.)

SECT. 22. The person appealing shall procure and file in the county court, to which the appeal shall be taken, a certified copy of the record of the allowance or disallowance appealed from, of the application for the appeal, and of the allowance of the same, and of the declaration or objections filed, together with the proper evidence that notice has been given to the adverse party according to the order of the probate court. (Sec. 20 of R. S.)

SECT. 23. When such certified copy shall have been filed in the county court, such court shall proceed to the trial and determination. of the same, according to the rules of law, allowing a trial by jury of all questions of fact, in cases where such trial may be proper; and all questions of law may be carried to the supreme court, and costs may be allowed or denied, in the discretion of the court, as in case of appeal from the proceedings of the probate court. (Sec. 21 of R. S.)

SECT. 24. The final decision and judgment, in cases so appealed, shall be certified by the county court or supreme court, as the case may be, to the probate court; and the same proceedings shall be had thereon, as if such decision had been reported by the commissioners. (Sec. 23 of R. S.)

SECT. 25. If any claimant, appealing on account of the disallowance of his claim by the commissioners, shall fail to enter his appeal in the county court, to which the appeal is taken, such claim. shall be forever barred, and the county court may, on the complaint of the appellee, tax costs for such appellee. (Sec. 27 of R. S.)

SECT. 26. If the person objecting to a claim, and appealing on account of the allowance of such claim, shall neglect to enter his appeal, the court, to which the appeal shall be taken, on motion of the adverse party, producing attested copies of such appeal, shall affirm the allowance appealed from, and may allow costs against the appellant. (Sec. 24 of R. S.)

SECT. 27. When an executor or administrator declines to appeal from the decision of the commissioners, any person interested in the estate, as creditor, devisee, legatee or heir, may appeal from such decision in the same manner as the executor or administrator might have done, and the same proceedings shall be had in the name of the executor or administrator; provided that the person, appealing in such case, shall, before the appeal shall be allowed, give a bond as well to secure the estate from damages and costs, as to secure the intervening damages and costs to the adverse party. (Sec. 25 of R. S.)

SECT. 28. When an executor or administrator shall have a claim against the estate which he represents, which shall be disallowed by the commissioners, and he shall take an appeal therefrom to the county court, notice of such appeal shall be given to all concerned, by publication, under an order of the probate court, in some newspaper in the county, three weeks successively, the last of which shall be four weeks before the session of the court, to which the appeal shall be taken, if there shall be so long a time; if not, as soon as may be. (Sec. 26 of R. S.)

LIMITATION OF TIME FOR PAYING DEBTS.

SECT. 29. The probate court, at the time of granting letters testamentary or letters of administration, shall make an order allowing to the executor or administrator a time for disposing of the estate, and paying the debts and legacies of the deceased person ; which time shall not, in the first instance, exceed one year. (Sec. 27 of R. S.)

SECT. 30. The probate court may, on the application of the executor or administrator, from time to time, as the circumstances of the estate shall require, extend the time allowed for paying debts and legacies, not exceeding one year at a time, nor so that the whole time, allowed to the original executor or administrator, shall exceed three years. (Sec. 28 of R. S.)

SECT. 31. When an executor or administrator shall make application to have the time for paying debts or legacies extended, beyond one year from the time of granting letters testamentary or of administration, the probate court shall appoint a time for hearing and deciding on such application, and shall cause notice of such application and of the time and place of hearing to be given to all persons interested, by publication, three weeks successively, in some newspaper to be designated by the court; and no such order, extending the time, shall be granted, unless such notice shall have been previously given. (Sec. 29 of R. S.)

SECT. 32. When an executor or administrator shall die, and a new administrator of the same estate shall be appointed, the probate court may extend the time allowed for the payment of the debts or legacies beyond the time allowed to the original executor or administrator, not exceeding one year at a time, and not exceeding six months beyond the time, which the court might by law have allowed to such original executor or administrator; provided notice shall be given of such application and of the time and place of hearing, as is required in case of the application by the original executor or administrator for extending the time of paying debts. (Sec. 30 of R. S.)

OF THE DISTRIBUTION OF ASSETS AMONG THE CREDITORS; AND OF INSOLVENT ESTATES.

SECT. 33. If, after the report of commissioners and ascertaining the amount of claims against any estate, it shall appear that the executor or administrator has in his possession sufficient to pay all the debts, he shall pay the same in full by the time limited or appointed for that purpose. (Sec. 31 of R. S.)

SECT. 34. If the assets, which the executor or administrator may have received, and which can be appropriated for the payment of debts, shall not be sufficient for that purpose, he shall, after paying the necessary expenses of administration, pay the debts against the estate in the following order:

First. The necessary funeral expenses:

Second. The expenses of the last sickness:

Third.

Fourth.
Fifth.

Taxes:

Debts due to the state:

Debts due to the United States:

Sixth. Debts due to other creditors. (Sec. 32 of R. S.)

SECT. 35. If there shall not be assets enough to pay all the debts of any one class, each creditor shall be paid a dividend in proportion to his claim; and no creditor of any one class shall receive any payment, until all those of the preceding class shall be fully paid. (Sec. 33 of R. S.)