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Executors and administrators to lodge accounts, if required.
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50. Where the property or assets of any deceased person shall not exceed in value the sum of two hundred pounds, every executor or administrator shall, if thereunto required by notice in writing by any legatee, next of kin, creditor, or other person interested therein, at any time after twelve months from the decease of the testator or intestate, lodge with the clerk of the peace of the county wherein such testator or intestate resided at the time of his death, and, if he shall reside in a county different from that in which such testator or intestate resided, also in the county wherein such executor or administrator resides, a schedule or account, setting forth the particulars of the property or assets which the testator or intestate died possessed of or entitled to, and the amount, produce, and value of the same respectively, and the amounts and particulars of the debts due by the said testator or intestate, and the amounts and particulars of the debts, legacies, and funeral and testamentary expences of the testator or intestate paid by or on account of any such executor or administrator, and showing the balance applicable to the purposes of the will of the said testator, or distributable amongst the next of kin of the said intestate, or the property or chattels then undisposed of; and every such schedule or account shall be signed by such executor or administrator, and verified by the oath or affirmation (as the case may be) of the executor or administrator to be sworn or made before the clerk of the peace for the county wherein such executor or administrator resides, and which oath or affirmation the said clerk of the peace is hereby authorized and required to administer; and such schedules or accounts shall be preserved and kept by the clerks of the peace amongst the records of their respective counties or ridings, and shall be deemed and taken as evidence against the said executor or administrator of the several matters therein contained; and in case any such executor or administrator shall neglect to lodge such schedule or schedules as aforesaid within the time herein-before specified, he shall forfeit any sum not exceeding twenty pounds, to be recoverable by civil bill before the assistant barrister of the county wherein such executor shall reside, by any person so requiring such account.
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