DECEDENTS' ESTATES

Alabama.-If neither the husband nor widow, nor the next of kin, take out letters of administration, the court may appoint as administrator the largest creditor residing within the state. If persons

of these preferred classes do not apply for letters in 40 days, their rights are waived. When a married woman is entitled, letters of administration may be granted to her husband in her right. Nonresidents may be appointed executors upon giving bond. A married woman may be appointed executor on the written consent of her husband. Payment of debts is in the following order: Funeral expenses; administration expenses; expenses of last sickness; taxes on decedent's estate assessed previous to his death; debts to employes for services within 1 year of death; other debts. All claims against the estate must be presented within twelve months after the same have accrued, or within 12 months after the grant of administration, and, if not presented or filed within that time, are forever barred. Infants and lunatics are allowed 18 months after the removal of their disability to present their claims. Presentation is made to the representative, or by filing the claim or a statement thereof in the office of the probate judge of the county where letters were granted. No suit may be commenced against the representative of an estate until after the lapse of 6 months from the grant of administration; and no judgment may be rendered against such representative until the expiration of 12 months after the grant of administration. Claims against insolvent estates are barred unless filed in the office of the probate judge where such estate is being administered within 6 months after the declaration of insolvency.

Arizona.-Letters of administration are granted in the following order: Surviving husband or wife, father or mother, brothers, sisters, grandchildren, next of kin who share in the distribution, creditors, any other person competent; they cannot be granted to married women, nor to the surviving partner of a decedent. Immediately after his appointment, the executor or adminstrator must publish a notice to creditors once a week for 4 weeks. Claims must be presented within 10 months, if the estate be over $3,000 in value; otherwise, within 4 months. After the presentment of a claim, the representative shall indorse thereon his rejection or approval. Then the claim is presented to the probate judge for his approval. If either the representative or the judge shall delay approval for 10 days, the claim is considered rejected. The holder of the claim then has 3 months to bring suit

against the representative, or, if the claim be not due, 2 months after it becomes due; otherwise, it is barred forever. The widow and the children may have set apart for their use the homestead, in value not exceeding $4,000, and personal property not exceeding $1,000.

Arkansas.-Executors and administrators must be residents of this state. Foreign executors and administrators may maintain actions here. After payment of the expenses of funeral and last illness, the following claims are preferred: Judgments which are liens on the decedent's realty; all other demands properly exhibited to the representative within 1 year after the grant of letters; other claims exhibited after the end of 1 year, and within 2 years after the grant of letters. All claims must be presented within 2 years.

California.-If the next of kin do not take out letters of administration, in the order of preference beginning with the surviving husband and wife, next children, father or mother, brothers, sisters, grandchildren, the public administrator is preferred in the grant of letters of administration to the creditors. If any person entitled to administration be a minor or an incompetent person, letters may be granted to his or her guardian, or to any other person entitled to administration, in the discretion of the court. Executors and administrators immediately after appointment must publish a notice to creditors once a week for 4 weeks. After payment of the expenses of funeral and last sickness, the following claims are preferred: Debts preferred by the laws of the United States; judgments and mortgages against the decedent. Claims must be presented within 10 months if the estate be valued at $10,000 or over; otherwise, within 4 months. If the claimant, by reason of being out of the state, have no notice of the time to present claims, he may present them at any time before the final decree of distribution. The representative must indorse upon every claim his approval or rejection. Every claim so allowed, or a copy thereof, must be filed with the court within 30 days thereafter. When a claim is rejected, the holder must bring suit within 3 months thereafter, if it be then due, or within 2 months after it becomes due; otherwise, the claim is barred.

Colorado.-If no relative apply for letters within 20 days from the death of the intestate, the court may appoint as administrator any creditor applying. If no creditor apply within 30 days after the death of the intestate, the court appoints any competent party. Claims against estates must be paid in the following order: Money received by the decedent as executor, administrator, trustee, or guardian, and not accounted for; funeral expenses, and those of last illness, includiug the physician's bill, administration expenses, allowances made by law to widow or orphans, all other claims presented within 1 year from the grant of letters. All claims must be presented within 1 year;

otherwise, they are barred, unless such creditor can find other property of the decedent not inventoried, saving, however, to married women, persons of unsound mind, imprisoned, or beyond the seas, the term of 1 year after the removal of their disability.

Connecticut.-Administration may be granted to a non-resident. A person absent and unheard of for 7 years is presumed to be dead, and administration may be granted upon the estate of such person; but a refunding bond is required from those to whom the property is distributed. If the will provide that no bond be required, the amount of the bond is generally nominal, or is adapted only to protect creditors of the estate. An inventory of all the decedent's property, appraised by two disinterested persons, must be filed within 2 months. After the payment of the expenses of funeral and settlement, the order of payment of debts is: Expenses of last sickness; taxes and debts due to the state and the United States; other preferred claims. The court limits the time for the presentment of claims at from 6 to 12 months. If the representative disallow a claim, the holder must bring suit within 4 months after receiving written notice of such disallowance. If the estate be insolvent, the court may appoint two commissioners to receive and pass upon claims, and an appeal from such commissioners may be had to the superior court within 1 month from the filing of their report. After dower is set out, the estate will be distributed by three persons appointed therefor; or, if all entitled to the estate be of full capacity, they may file in court a division executed and acknowledged like deeds of land. When any real estate or any interest therein is distributed or set out to devisees, heirs, husband, or wife, the executor or administrator, within 1 month thereafter, is required to procure from the probate court, and cause to be recorded in the town where such real estate is situated, a certificate containing the name and residence of each of such beneficiaries and a particular description of the estate or interests so set out or distributed.

Delaware..-The register of wills of the proper county grants letters. Administration is granted first to any one of those entitled to the residue of the estate, next, to any creditor. The register has power to remove an executor or administrator for absence, inability, or neglect of duty. Foreign executors and administrators upon producing letters under the seal of the court granting, and giving bond, may act here. After funeral expenses and bills for medicine, medical attendance, nursing, and necessaries during last illness, the following claims are preferred: Household and farm servants' and laborers' wages for 1 year; rent in arrears or accruing for 1 year; judgments, recognizances, mortgages, and other obligations of record; obligations under seal; contracts for the payment of money, delivery of goods, and the like; all other demands. Before an executor or administrator shall pay any debt of the estate it shall be probated. The probate may be

taken out of the state before any one authorized to take acknowledg ments, and the expenses thereof shall be borne by the estate.

District of Columbia.-Administration is granted to: The widow or a child, in the discretion of the court; grandchildren; the father; the mother; brothers and sisters; next of kin; the largest creditor. A bond is required with such penalty as the court may direct. The order of payment of debts after funeral expenses is as follows: (1) Rent claims in arrear for which an attachment might be levied; (2) judgment and decrees of courts in the district; (3) other claims equally.

Florida.—If the husband or widow, or those entitled to distribution in the order of consanguinity, do not apply for administration, or qualify, after citation published for 6 weeks in a newspaper printed in the district in which the intestate died, then administration may be granted to any creditor or some fit person. If no one apply for letters within 60 days, the probate court may order the sheriff to act. Bonds may be required of executors, upon proper showing of the necessity therefor at the instance of any person interested. An administrator appointed in another jurisdiction may demand, collect, and bring suit for debts here, though he cannot defend. The order of payment of debts is: Necessary funeral expenses; board and lodging during last sickness; medical attendance; nursing and medicine during last illness; judgments of record rendered during the lifetime of deceased, and all debts due this state; all other debts equally. Claims must be presented within 2 years, or within 1 year if the estate be valued at less than $2,000.

Georgia.-The ordinary of the county grants administration to: The husband or widow; the next of kin, relations by consanguinity preferred; the largest creditor; the county administrator; if none, the clerk of the superior court. If there be several next of kin of equal degree, the one selected by a majority of those interested, as distributees, shall be appointed. A non-resident cannot be appointed administrator except he be an heir of equal, greater, or sole interest. Executors and administrators appointed in other states of the United States, upon giving resident security, and filing a properly authenticated exemplification of their letters, may bring suit or sell property of the decedent here. The order of payment of debts is: Funeral expenses; expenses of last illness, including physician's bill; expenses of administration, including a years' support for the family of the decedent; taxes and other debts due the state or the United States; debts due by the deceased as administrator, executor, guardian, or trustee having actual control of trust property; judgments, mortgages, and other liens of record; debts due for rent; all liquidated demands and all debts, the amount of which was fixed or acknowledged in

writing prior to the death of the decedent; open accounts. Claims must be presented within 1 year after the representative qualifies. Even if the creditor do not present his claim within 12 months, he may still collect the same out of any assets liable, or enforce contribution from heirs where the estate has been distributed. No action can be brought against the representatives within 12 months. Administrators are required to make annual returns to the court of the ordinary on the first Monday in July of every year, and file their vouchers.

Idaho.-In the grant of administration, after the next of kin, the public administrator receives letters. Claims must be presented within 10 months after the first publication of notice by the executor or administrator. If rejected, suit must be brought within 3 months from the date of rejection. Non-allowance for 10 days by the administrator or executor is rejection. Debts of deceased are paid in the following order: Funeral expenses; expenses of last illness; debts preferred by the laws of the United States; judgments; all other demands.

Illinois.-Administration is granted to the husband or widow, or the next of kin, or some person nominated by them. If no relative apply within 60 days, administration may be granted to a creditor, and, if no creditor apply within 15 days after the lapse of 60 days, letters may be granted to any person the probate court may suggest. In cases where the intestate is a non-resident without relations in this state, leaving property within this state, letters shall be granted to the public administrator. The executor or administrator must give 6 weeks' notice to creditors to present claims. The order of payment of debts is: Funeral expenses; widow's award; expenses of last illness (except physician's bill); debts due common school or township fund; expenses of administration; physician's bill in last illness; claims against the deceased for money received in trust and not accounted for; servants' and laborers' wages for 6 months previous to the death of the deceased; all other claims presented within 1 year from the granting of letters. All demands not exhibited within 2 years are barred, unless other estate of the deceased, not inventoried or accounted for by the executor, be found. A contingent claim, becoming absolute after administration, is not barred. If a claim be objected to, the case is determined as other suits at law. Certain specified articles of personal property, in preference to all debts, claims, charges, legacies, and bequests, except funeral expenses, compose the widow's award; and, if she so elect, she may take the appraised value of such property, which ranges from $500 to $1,500, or any part of it, in money. Within 6 months from the time of his qualifying for his trust, every executor or administrator is required to fix upon a term of court for the adjustment of all claims against the estate of the deceased, and to publish notice thereof in a newspaper published in the county.