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Executors, &c. to exhibit an inventory of the effects of the deceased, and afterwards, if necessary, amend it.
Penalty, 40l.
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4. And . . . every executor and administrator of any deceased person in Ireland, who shall have left a personal property of the value of two hundred pounds or upwards, and all and every person who shall administer or enter upon the possession or management of all or any part of the personal estate of any such deceased person, or who hath heretofore entered upon the possession or management of any personal or movable estate or effects of such deceased person, and hath not fully administered the same, whether such person so acting shall have been next of kin or creditor, or other, and whether as principal or as agent for any person or persons, who or any of whom may be out of Ireland, shall, before disposing of or distributing any part or remaining part of such estate or effects, or at all events within six calendar months after the passing of this Act or after taking probate or administration or entering on the possession or management of any such personal estate or of any part thereof, exhibit upon oath in the proper ecclesiastical court in Ireland a full and complete inventory or statement of such estate and effects, so far as they shall have been recovered at the time of exhibiting such inventory or shall be known to be existing, distinguishing whether situate in Ireland or elsewhere, and also of all debts due by the deceased at the time of his or her death and payable out of his or her personal estate, and the nature and kind thereof; and in case at any time or times thereafter a discovery shall be made of other effects belonging to the deceased, which on account of their not being known at the time were omitted in the said original inventory, an additional inventory or inventories of the same shall in like manner be exhibited on oath from time to time by any person or persons administering or assuming the management or disposal thereof, together with all such debts due by such deceased person as aforesaid as may not have been inserted in such former inventory, any such oath as aforesaid to be administered by the same person or persons, and in the same manner in all respects as is used on proving a will; and in case any such person or persons shall neglect or refuse to exhibit any such original or additional inventory or shall knowingly omit to include any part of such estate and effects therein, every person so neglecting, refusing, or omitting shall forfeit the sum of forty pounds for each such neglect, refusal, or omission.
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