In Re Smith's Estate

The administrator of the estate of Sarah Smith, deceased, in the regular course of administration, filed an inventory in which he listed as assets of the estate three certain promissory notes aggregating, with interest, upwards of eleven thousand dollars, made by Ira L. Smith and payable to Sarah Smith. These notes were barred by the statute of limitations prior to the death of Sarah Smith, and they were inventoried with the asserted intent and purpose on the part of the administrator of retaining the amount due thereon out of the distributive share of the estate which would pass to Ira L..…