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Moore v. Jordan, 36 Kan. 271, 59 Am. Rep. 550, 13 Pac. 337; Dawes V. Boylston, 9 Mass. 337, 6 Am. Dec. 72; Young v. Wittenmyre, 22 Ill. App. 496; Dammert v. Osborn,

140 N. Y. 30, 35 N. E. 407; Maas V. German Savings Bank, 176 N. Y. 377, 98 Am. St. Rep. 689, 68 N. E. 658; Welles' Estate, 161 Pa. St. 218, 28 Atl. 1116, 1117.

CHAPTER LIIL

INVENTORY AND APPRAISEMENT.

§ 1392. Early English practice required filing of inventory. § 1393. Modern English practice requires inventory only on demand of interested party.

§ 1394. Practice in the United States as to requiring the filing of an inventory.

§ 1395. Time within which inventory must be filed: When inventory may be dispensed with.

§ 1396. Reasons why inventory is required.

§ 1397. Appraisement of estate.

§ 1398. Manner of making appraisement.

§ 1399. Inventory and appraisement should be signed and veri

fied.

§ 1400. What should be included in the inventory.

§ 1401. The same subject: Where title to property is disputed: Power of probate court.

§ 1402. Including property in inventory does not estop representative from subsequently claiming title thereto.

§ 1403. As to assets situated in a foreign jurisdiction being included in inventory.

§ 1404.

§ 1405.

§ 1406.

As to including real property in the inventory.
As to including in the inventory property fraudulently
conveyed by decedent.

As to including partnership assets in inventory.

§ 1407. Power of court to compel return of inventory.

§ 1408. Interested parties may petition to compel return of in

ventory.

§ 1409. The same subject: Sufficiency of petition and answer.

§ 1410. Operation and effect of inventory.

§ 1411. Operation and effect of appraisement.

§ 1412. Omissions and mistakes in inventory, how corrected.

§ 1413. Additional or supplementary inventory.

§ 1414. Effect of failure to return inventory: Removal from

office.

§1415. The same subject: Liability on bond.

§ 1416. The same subject: Legality of administration not af

fected.

§ 1392. Early English Practice Required Filing of Inventory. Personal representatives of decedents have from the earliest times been required to make inventories of the assets of the estates coming into their possession. An inventory of the assets of the estate of a decedent was required by the ancient ecclesiastical law. By § 4 of the statute of 21 Henry VIII, ch. 5, the executor or administrator was required, with the assistance of at least two persons to whom the decedent had died indebted or had left legacies, or, upon their refusal or absence, then of two honest persons of the next of kin of the decedent, or, in default of them, then of two other honest persons, to make a true and perfect inventory of all the goods, chattels, wares, and merchandise, movable or immovable, that were the property of the decedent. The inventory was required to be indented, one part of which was retained by the executor or administrator and the other part, sworn to by him, was delivered to the ordinary or other person having jurisdiction in matters of probate. By § 1 of the statute of 22 & 23 Chas. II, ch. 10, an administrator was required to give a bond, conditioned, among other things, that on or before a day specified he would exhibit into the registry of the court a true and perfect inventory of the goods, chattels and credits of the decedent coming into his possession. The practice, as it formerly existed before the Prerogative Court of Canterbury, required that an inventory be exhibited before probate would be granted. And the court could, upon the petition of an

1 Swinb., pt. 6, §§ 6, 8, 9.

2 Williams Exrs., (3d Am. ed.)

interested party and prior to the granting of probate or administration, issue a commission for the appraisement and valuation of all the personalty and matters pertaining to the personal estate of the decedent, which took the place of the inventory.

§ 1393. Modern English Practice Requires Inventory Only on Demand of Interested Party.

5

The modern practice in England does not require either an executor or administrator to exhibit an inventory unless a person interested in the estate calls upon him to do so. This is done by filing an affidavit and securing an order or summons directed to the executor or administrator and returnable before a registrar. The application to compel the executor or administrator to exhibit an inventory may be made at any time, but the court may refuse to grant the order if there has been an unreasonable delay. Not only the original representative of the decedent may be called upon to exhibit an inventory, but also his successor in the case of his death or removal from office. Even the representatives of a deceased administrator with the will annexed may be so called on for an inventory and account." Likewise an administrator durante minore ætate may be compelled to exhibit an

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inventory,3 as may an administrator pendente lite. Disobedience of an order requiring the exhibition of an inventory is punishable by attachment.10

§ 1394. Practice in the United States as to Requiring the Filing of an Inventory.

In the United States it is the universal rule that an executor or administrator must file an inventory of all property of the estate which comes into his possession or to his knowledge, either within a specified time after his appointment or when called upon by an interested party so to do.11 The rule is not limited to general executors and administrators, but applies to all classes of representatives when in the opinion of the court it is necessary that an inventory be filed.12 It has been said that the making of a full and correct inventory is one of the most

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8 Taylor v. Newton, 1 Lee Ecc. 15.

9 Brotherton v. Hellier, 2 Lee Ecc. 131.

10 Baker v. Baker, 2 Sw. & Tr. 380.

11 Estate of Simmons, 43 Cal. 543; In re Duncanson's Estate, 141 Iowa 564, 120 N. W. 88; McWillie V. Van Vacter, 35 Miss. 428, 72 Am. Dec. 127; In re Holladay's Estate, 18 Ore. 168, 22 Pac. 750; McGee v. Weissinger, 147 Ky. 321, 144 S. W. 20; Buchser v. Buchser, 72 Wash. 675, 131 Pac. 194, 132 Pac. 239.

A report filed by the executor showing that he had received personal property from the estate is sufficient to invoke the statute III Com. on Wills-20

compelling an inventory. — In re Duncanson's Estate, 14 Iowa 564, 120 N. W. 88.

Sec. 2715, Code Civ. Pro. (N. Y.), providing for a compulsory return of an inventory, confers no new power on the surrogate, but is merely declaratory of the law as already adjudged.-Estate of McIntyre, 4 Redf. (N. Y.) 489.

12 As to administrator de bonis non, see Alexander v. Stewart, 8 Gill & J. (Md.) 226; Wilson v. Keeler, 2 D. Chip. (Vt.) 16.

As to administrator with the will annexed, see Estate of Dana, Tuck. (N. Y.) 113.

In re Rierdon, 5 Ohio Dec. 606; Green v. Thompson, 84 Va. 376, 5 S. E. 507.

See § 1393.

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