Soverhill v. . Suydam

At common law, as a general rule, if a creditor appointed his debtor executor of his will, it operated as a release or bequest of the debt, unless the debtor renounced the executorship. The statute (2 R.S., 84, § 13) was intended to and did in terms abolish that rule. In order to obviate the incongruity of requiring the executor to proceed against himself for the collection of the debt, the statute provides that it shall be included in the inventory among the credits and effects of the deceased, and that the executor shall be liable for the same as so much money in his hands at the time the…