The Practice in Proceedings in the Probate Courts : Including the Probate of Wills; Appointment of Administrators, Guardians, And Trustees ... : With An Appendix of Practical Forms, Designed for the Use of Executors And Others Having Business in the Proba

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Cobb v. Muzzey, 13 Gray, 57.
2 Luscomb V. Ballard, 5 Gray, 403.
* Eiply V. Sampson, 10 Pick. 373. Taxes paid by an executor on lands in another State where he had not taken out administration, were not allowed in his account. Jennison v. Hapgood, 10 Pick. 105.
ACCOUNTS OF EXECUTORS, ADMINISTRATORS, ETC. 205 The executor or administrator will not be allowed in his account for debts paid by him after they had become barred by the statute limiting the time (two years) within which suits can be bro
...ught against executors and administrators who have given legal notice of their ap- pointment. The executor's promise to pay a claim so barred cannot affect the estate.^ It has been held in this State that an executor or ad- ministrator may revive by a new promise a claim barred by the general statute of limitation,^ and that such new promise will bind the estate in his hands.^ He cannot however revive a claim held by himself.* There seems to be no good reason for allowing an executor or admin- istrator for payments made on debts barred by either statute of limitation.

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