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ACCOUNT. 43
But as executors or administrators do not always
return the whole estate in one inventory,
being sometimes under a necessity of returning
a second, third, and even a fourth inventory,
and also at different times return lists of debts
received as they are collected by them, great
caution ought to be had in passing accounts,
more especially additional accounts, that none
of the additional inventories, or lists of debts be
omitted to be charged; sometimes also they return
one inventory with the deputy commissary,
and an additional one in the prerogative office,
unknown to such deputy commissary, who, on
passing an account of the estate, cannot but
omit this latter inventory, unless such executor
or administrator be strictly examined on oath,
if he hath not returned any other inventory, or
received any further debts than those, with
which he stands already charged; which questions
it will be prudent to propose in every such
case.
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Construction
of the account. |
The inventory being calculated, as before
observed, in current money, must be charged
as such in the account, that is to say, the sum
total of such inventory must be taken for granted
(unless the contrary appears) to be dollars at
6s, and must be charged as such accordingly. |
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