inventory, that it contains, to the best of her knowledge and belief, a true and complete statement of the personal and real estate owned by the decedent at his death, other than the articles by law exempt from administration.

The inventory required by this section will not supply the place of an inventory required by an administrator when one is appointed. Pace v. Oppenheim, 12 Ind. 533.

4

2576. (2420) Clerk's duty-Decree.-194. Upon the return of such inventory, if the value of such estate does not exceed five hundred dollars the clerk shall not issue letters, but shall continue further proceedings in the premises until the next term of the court thereafter; when the court, if no opposition be made thereto, as provided in the next section, shall enter a decree vesting in the widow all the title and interest of the decedent in such estate at his death, and directing that no letters issue thereon.

The title to the property does not vest in the widow until the decree of the court is made. Noblett v. Dillinger, 23 Ind. 505.

2577. (2421.) Contest, and proceedings thereon.-195. At such term of the court, any creditor, heir, or legatee may resist the entering of such order; and on the filing of an affidavit, stating that he verily believes such estate was improperly valued, and that the same exceeds five hundred dollars, or that property belonging to such decedent was not embraced in the inventory, such court shall appoint two other disinterested householders of the county, who shall proceed to reappraise said estate under the same regulations as in case of the first appraisement, and shall make report thereof at such term; and if such appraisers find such estate not to be worth over five hundred dollars, such court shall enter a decree, as provided in the last preceding section. And if, at any time, any executor or administrator shall discover that the whole estate of the decedent is not worth over five hundred dollars, and the widow of the deceased be living and entitled to share in his estate, he shall so report to the court; when, after deducting expenses of administration, the court shall enter a decree vesting the whole of such estate in the widow, and for the delivery to her of all the assets of the estate in the hands of such executor or administrator and the revocation of his letters.

2578. (2422.) Certificate, and its effect.-196. Upon the court entering the decree vesting the title to such estate in the widow, the clerk of the court shall make and deliver to her a certified copy thereof; which shall be all the authority necessary to enable her to sue for and recover all debts due the decedent, and the possession of any property belonging to such estate, such suit being prosecuted in her own name. And such widow shall not be liable for any of the decedent's debts, except mortgages of real estate, but she shall pay and may be sued for reasonable funeral expenses of the deceased and expenses of his last sickness.

The widow may sue for and collect all debts due the estate and recover all property belonging thereto. Downs v. Downs, 17 Ind. 95.

When such widow sues to recover a debt due to the estate the debtor can not plead as a set-off a claim acquired after the death of the decedent. Haugh v. Seabold, 15 Ind. 343.

The widow is liable for the reasonable expense of the funeral and last sickness of the decedent. Green v. Weever, 78 Ind. 494.

The property set off to the widow may be levied upon to satisfy a judgment obtained for funeral expenses or of last sickness. Fleming v. Henderson, 123 Ind. 234.

Such widow is not liable for any contract made by the decedent for medical services, but her liability is only for an unliquidated indebtedness for expenses of last sickness. Weir v. Sanders, 124 Ind. 391.

When lands are set off to the widow she takes the same free of liens of judgments rendered against the husband. Quakenbush v. Taylor, 86 Ind. 270.

The personal property set off to a widow is subject to the lien of a chattel mortgage executed by the husband. Recker v. Kilgore, 62 Ind. 10.

[1881 S., p. 423. In force September 19, 1881.]

2579. (2423.) Petition to settle as insolvent.-197. As soon as any executor or administrator shall discover that the personal estate of the decedent and the real estate liable to be made, or which shall have been made, assets for the payment of his debts, are insufficient to pay the debts and liabilities of the estate, he shall immediately file his petition, in the circuit court issuing his letters, to settle the estate as insolvent.

2580. (2424.) Contents of petition.-198. Such petition shall specify

First. The amount of unsecured claims filed and allowed against the estate.

Second. The amount of unsecured claims filed and pending for allowance against the estate.

Third. The amount of personal estate which shall have come into the hands of the executor or administrator, and the value thereof.

Fourth. The real estate, if any, and the estate or interest, legal or equitable, liable to be made assets, and the value thereof; or if the same or any part shall have been sold, the amount realized therefrom, and the value of any portion remaining unsold.

Fifth. The particulars of each lien thereon remaining unsatisfied of record, and amount of indebtedness of the deceased secured thereby

and remaining unpaid, if adjudged by the court, and, if not, the apparent amount due thereon.

Sixth. The probable deficiency of the estate to pay the debts and expenses of administration.

And such petition shall be verified by the oath of the executor or administrator.

2581. (2425.) Order-Notice.-199. If, upon the filing of said petition, it shall appear to the court, or judge thereof in vacation, that the estate is probably insolvent, an order shall be made by the court or judge, directing the estate to be settled as insolvent, and that notice of such insolvency be given to the creditors, requiring them to file their claims for allowance; such notice shall be given by publication for two successive weeks in some public weekly newspaper published in the county in which the estate is pending for settlement, and by posting like notices in three public places in such county, and one at the court-house door; after such publication and notice, the executor or administrator shall show to the court that such publication and notice have been made and given as required by this section.

(As amended, Acts 1883, p. 162. Ell. Supp., section 410. In force March 7, 1883.) Section 2426, R. S. 1881, being section 200, of the act of April, 1881, providing for the settlement of decedents' estates, was repealed by section 35 of the act of March, 1883. Acts 1883, p. 164. Ell. Supp., section 415.

2582. (2427.) When real estate unsold.-201. If there be real estate of the decedent liable to be made assets for the payment of debts, and no petition pending for the sale thereof for such purpose, the petition required in the section next before the last shall make like parties defendant thereto, as is required in the petition herein before provided for the sale of real estate to pay the debts of the deceased; and like notice shall be given to them of the pendency of the petition, as is required in the case of the other petition.

2583. (2428.) Proceedings.-202. Upon the hearing of such petition, like proceedings shall be had as in case of petitions for the sale of real estate for the payment of debts, as hereinbefore provided.

2584. (2429.) Order as to liens.-203. If upon such hearing it be found that there are existing liens upon the real estate created or suffered by the deceased in his life-time, the court in ordering the sale of such real estate shall direct whether the same shall be sold to discharge all or any of the liens, or sold subject to all or any of such liens.

2585. (2430.) Proceedings.-204. The terms and notice of such sale, report and confirmation thereof, and conveyance shall be governed by the provisions of this act for the sale of real estate for the payment

of debts.

2586. (2431.) When proceedings to sell are pending.—205. If, at the time of obtaining the order to settle as insolvent, a petition shall be pending for the sale of the real estate for the payment of debts, or if an order shall have been obtained for such sale, the executor or ad

ministrator shall proceed thereunder to sell the real estate according to the provisions of this act.

2587. (2432.) Effect of order within year from issue of letters.— 206. If such estate be declared insolvent before the expiration of one year from the first issuing of letters thereon and the giving of notice thereof, no claim against it, except expenses of administration and expenses of last sickness and funeral of the deceased, shall be paid until the expiration of such year.

If an unpreferred claim is paid in full before it is learned that the estate is insolvent, an action will lie to recover the amount overpaid. East v. Ferguson, 59 Ind. 169.

If a claim is allowed and paid in full under a promise to refund a part thereof in case the estate shall be insolvent, an action will lie to recover on such promise in case of insolvency. Wright v. Jordan, 71 Ind. 1.

Persons indebted to the estate may be required to pay their indebtedness in full and file any claims they may have against the estate. Denny v. Moore, 13 Ind. 418.

2588. (2433.) First account.-207. At the end of such year, the executor or administrator of the estate shall file in the court a complete account of all the assets received and payments made on account of the estate, as herein before required, as in case of solvent estate, the amount of money on hands, and the claims due the estate, if any, remaining uncollected; and the court shall proceed to hear and determine the same, as in case of an account for partial settlement in a solvent estate.

(As amended, Acts 1883, p. 163. Ell. Supp., section 411. In force March 7, 1883.) 2589. (2434.) Hearing an order.-208. If, upon the hearing of such account, it appear to the court that all the estate liable to be made assets shall have been converted into money, and there be no claims pending against it unallowed, the court shall order the money applied to the expenses of administration, and distributed among the claimants whose claims have been allowed, in the order herein before provided, pro rata, among the claimants of each class, subject to the provisions of the next section.

(As amended, Acts 1883, p. 163. Ell. Supp., section 412. In force March 7, 1883.) ̄ ̄ ̄ 2590. (2435.) Liens on real estate.-209. If any portion of the moneys shall have been derived from the sale of real estate, and the same shall have been sold subject to liens, the parties holding such liens shall not be entitled to share in such distribution. If such sale shall have been made to discharge liens on the real estate, the moneys derived from such sale shall be first applied to the payment of such liens in the order of their respective priorities, whether legal or equitable; and if any portion of the debts secured by such liens remain unsatisfied after the application of the purchase-money, the residue shall be entitled to share in such distribution as general debts.

If lands are ordered sold free from liens, the liens must be paid in full from the proceeds of sale before any portion of such proceeds can be applied on any other claims against the estate. Ryker v. Vawter, 117 Ind. 425.

2591. (2436.) Lien-claimant who releases.-210. If a person hold

ing a lien or liens upon the real estate of the deceased, created or suffered by him in his life-time, shall file in court, in the proceedings to sell such real estate before the order for the sale thereof be made, a release of such lien or liens, he shall, upon the allowance of the debt secured by such lien, be entitled to share in the distribution of the assets as a general creditor.

2592. (2437.) Distribution and continuance.-211. If, at the hearing of such account, it appear to the court that there is money in the hands of the executor or administrator belonging to the estate, and there remain solvent assets thereof not converted into money, and no claims be pending against the estate unallowed, the court shall order the distribution of the money on hand as aforesaid, and continue the estate for collection, unless the assets remaining unconverted consist of claims, and any one or more creditors will accept such claims on account of the amount due them respectively in such distribution; in which case, the court shall direct the assignment of such claims without recourse, and such estate shall be finally settled, and the executor or administrator discharged from his trust.

2593. (2438.) Unadjusted claims.-212. If, at the time of such distribution, a claim shall be pending against such estate, unallowed, and such estate shall have been converted into money, such court shall order distribution as aforesaid, reserving enough of such money to pay the pro rata share of such claim in the event it be allowed, and shall continue final settlement of the estate until the ensuing term and, from time to time, until such claim is finally disposed of, unless the other creditors shall execute to such claimant a bond with approved surety for the payment of his pro rata share, if such claim be finally allowed; in which case such estate shall be finally settled.

2594. (2439.) Claims filed after first year.-213. If a partial distribution of such estate be made at the end of the first year among the creditors whose claims were then allowed, and the estate continued for final settlement, and unsecured claims be thereafter filed and allowed, such claims shall be entitled to participate only in the assets of the estate remaining after such partial distribution shall have been made. 2595. (2440.) Contingent claim by surety.-214. If any surety of a decedent is likely to become liable, on account of his principal, for the payment of money in damages or otherwise, but which liability has not accrued at the time of final settlement of such decedent's estate, such surety shall file a statement of such liability in the proper court, when the pro rata share of such surety, in the event his claim were allowed, shall be reserved out of the distribution, and the final settlement of such estate continued until such claim be disposed of, unless the other creditors shall execute a bond to him, with sufficient penalty and surety to be approved by him, conditioned that they will pay the pro rata share of such claim in the event it be allowed; in which case such estate shall be finally settled.

2596. (2441.) Final settlement-Notice.-215. Upon the filing of an account for final settlement, the creditors of the estate shall be noti