ized attorney-in-fact made as prescribed in this article, to a surrogate's court having jurisdiction of the estate, and upon the presentation of a copy, authenticated as prescribed in this article, of letters of administration upon the estate of a decedent who resided at the time of his death without this state but within the United States, granted within the state or territory where the decedent so resided, or, in cases where the decedent, at the time of his death, resided without the United States, upon the presentation to such surrogate's court of satisfactory proof that the party so applying, either personally or by such attorney-in fact, is entitled to the possession, in the foreign country, of the personal estate of such decedent, the surrogate's court to which such copy of such foreign letters so authenticated, or such proof, is so presented, must issue ancillary letters of administration in accordance with such application, except in the following cases: 1. Where ancillary letters have been previously issued as prescribed in the last section. 2. Where an application for letters of administration upon the estate has been made by a relative of the decedent who is legally competent to act, to a surrogate's court of this state having jurisdiction to grant the same, and letters have been granted accordingly, or the application has not been finally disposed of. Am'd chap. 495 of 1888; 535 of 1881 $2697. To whom ancillary letters granted. Where the will specially appoints one or more persons as the executors thereof, with respect to personal property situated within the state, the ancillary letters testamentary must be directed to the persons so appointed, or to those who are competent to act and qualify. If all are incompetent, or fail to qualify, or in a case where such an appointment is not made, ancillary letters testamentary, or ancillary letters of administration, issued as prescribed in this article, must be directed to the person named in the foreign letters or to the person otherwise entitled to the possession of the personal property of the decedent, unless another person applies therefor, and files with his petition, an instrument, executed by the foreign executor or administrator, or person otherwise entitled as aforesaid; or, if there are two or more, by all who have qualified and are acting; and also acknowledged or proved and certified in like manner as a deed to be recorded in the county, authorizing the petitioner to receive such ancillary letters, in which case, the surrogate must, if the petitioner is a fit and competent person, issue such letters directed to him. Where two or more persons are named in the foreign letters, or in an instrument executed as prescribed in this section, the ancillary letters may be directed to either or any of them, without naming the others, if the others fail to qualify, or if, for good cause shown to the surrogate's satisfaction, the decree so directs. Am'd chap. 535 of 1881. $2698. Petition; citation. An application for ancillary letters testamentary, or ancillary letters of administration, as prescribed in this article, must be made by petition. Upon the presentation thereof, the surrogate must ascertain, to his satisfaction, whether any creditors, or persons claiming to be creditors of the decedent, reside within the state; and if so, the name and residence of each creditor, or person claiming to be a creditor, so far as the same can be ascertained. He must thereupon issue a citation, directed to each person whose name and residence have been so ascertained; and also directed generally to all creditors, or persons claiming to be cred itors, of the decedent. Any such person, although not cited by his name, may appear and contest the application, and thus make himself a party to the special proceeding. § 2699. Hearing; security. Upon the return of the citation, the surrogate must ascertain, as nearly as he can do so, the amount of debts due, or claimed to be due, from the decedent to the residents of the state. Before ancillary letters are issued, the person to whom they are awarded, must qualify, as prescribed in article fourth of this title, for the qualification of an administrator upon the estate of an intestate; except that the penalty of the bond may, in the discretion of the surrogate, be in such a sum, not exceeding twice the amount which appears to be due from the decedent to residents of the state, as will, in the surrogate's opinion, effectually secure the payment of those debts; or the sums which the resident creditors will be entitled to receive, from the persons to whom the letters are issued, upon an accounting and distribution, either within the state, or within the jurisdiction where the principal letters were issued. § 2700. Persons acting under ancillary letters must transmit assets. The person to whom ancillary letters are issued, as prescribed in this article, must unless otherwise directed in the decree awarding the letters; or in a decree made upon an accounting; or by an order of the surrogate, made during the administration of the estate; or by the judgment or order of a court of record, in an action to which that person is a party; transmit the money and other personal property of the decedent, received by him after the letters are issued, or then in his hands in another capacity, to the state, territory, or country, where the principal letters were granted, to be disposed of pursuant to the laws thereof. Money or other property, so transmitted by him, at any time before he is so directed to retain it, must be allowed to him upon au accounting. § 2701 Id.; when they may be directed to pay, etc., without transmission. The surrogate's court, or any court of the state, which has jurisdiction of an action to procure an accounting, or a judgment construing the will, may in a proper case, by its judgment or decree, direct a person, to whom ancillary letters are issued as prescribed in this article, to pay, out of the money or the avails of the property, received by him under the ancillary letters, and with which he is chargeable upon his accounting, the debts of the decedent, due to creditors residing within the state; or, if the amount of all the decedent's debts here and elsewhere exceeds the amount of all the decedent's personal property applicable thereto, to pay such a sum to each creditor, residing within the state, as equals that creditor's share of all the distributable assets, or to distribute the same among the legatees or next of kin, or otherwise dispose of the same, as justice requires. § 2702. Id.; general powers and duties. The provisions of this chapter, relating to the rights, powers, duties and liabilities of an executor or administrator, apply to a person to whom ancillary letters are granted, as prescribed in this article; except those contained in title fifth thereof; or where special provision is otherwise made in this article; or where a contrary intent is expressed in, or plainly to be inferred from, the context. § 2703. Recording wills proved in other states. Where real property situated within this state, or an interest therein, is devised, or made subject to a power of disposition, by a will duly executed in conformity with the laws of this state, of a person who was, at the time of his death, a resident elsewhere within the United States, and such will has been admitted to probate within the state or territory where the decedent so resided, and is filed or recorded in the proper office as prescribed by the laws of that state or territory, a copy of such will or of the record thereof, and of the proofs or of the record thereof, or, if the proofs are not on file or recorded in such office, of any statement, on file or recorded in such office, of the substance of the proofs, authenticated as prescribed in this article, or if no proofs, and no statement of the substance of the proofs be on file or recorded in such office, a copy of such will, or of the record thereof, authenticated as prescribed in this article, accompanied by a certificate that no proofs or statement of the substance of proofs of such will, are or is on file, or recorded in such office, made and likewise authenticated as prescribed in this article, may be recorded in the office of the surrogate of any county of this state where such real property is situated; and such record in the office of such surrogate, or an exemplified copy thereof, shall be presumptive evidence of such will, and of the execution thereof, in any action or special proceeding relating to such real property. Am'd chap. 495 of 1888. § 2704. Authentication. To entitle a copy of a will admitted to probate, or of letters testamentary or of letters of administration, granted in any other state or in any territory of the United States, and of the proofs or of any statement of the substance of the proofs of any such will, or of the record of any such will, letters, proofs or statement, to be recorded or used in the state as provided in this article, such copy must be authenticated by the seal of the court or officer by which or whom such will was admitted to probate or such letters were granted, or having the custody of the same or of the record thereof, and the signature of a judge of such court, or the signature of such officer and of the clerk of such court or officer, if any, and must be further authenticated by a certificate under the great or principal seal of such state or territory, and the signature of the officer who has the custody of such seal, to the effect that the court or officer by which or whom such will was admitted to probate or such letters were granted, was duly authorized by the laws of such state or territory to admit such will to probate, or to grant such letters; that the will, or letters, or records, the accompanying copy of which is so authenticated, is or are kept pursuant to those laws, by such court or by the officer who authenticated such copy; that the seal of such court or officer affixed to such copy is genuine, aud that the officer making such certificate under such seal of such state or territory verily believes that each of the signatures attesting such copy is genuine; and to entitle any certificate concerning proofs accompanying the copy of the will or of the record so authenticated, to be recorded or used in this state as provided in this article, such certificate must be under the seal of the court or officer by which or whom such will wes admitted to probate, or having the custody of such will or record, and the signature of a judge or the clerk of such court, or the signature of such officer, authenticated by a certificate under such great or principal seal of such state or territory, and the signature of the officer having the custody thereof, to the effect that the seal of the court or officer affixed to such certificate concerning proofs is genuine, and that such officer making such certificate under such seal of such state or territory, verily believes that the signature to such certificate concerning proofs is genuine. Am'd chap. 495 of 1888. § 2705. Authentication. [REPEALED CHAP. 495 OF 1888.] TITLE IV. Proceedings by or against an executor or administrator, touching the adminis tration and settlement of the estate. ARTICLE 1. Aid, supervision, and control of an executor or administrator. 2. Accounting; and settlement of the estate. ARTICLE FIRST. AID, SUPERVISION, AND CONTROL OF AN EXECUTOR OR ADMINISTRATOR. SECTION 2706. Liability of persons unauthorized to act as executors or administrators. 2707. Proceedings to discover property withheld. 2708. Order; service of citation and order; officers who may act in surrogate's absence. 2709. Examination and decree. 2710. Security to prevent decree; warrant to seize property. 2711. Appointment of appraisers and appraisal. 2712. What shall be deemed assets. 2713. Exemption for widow and children. 2714. Contents of inventory. 2715. Return of inventory. 2716. Return of inventory; how compelled. 2717. Sale of personal property. 2718. Ascertainment of debts. 2719. Payment of debts. 2720. Apportionment of rents, annuities and dividends. §2706. Liability of persons unauthorized to act as executors or administrators. Every person becoming possessed of property of a testator or intestate, without being thereto duly authorized as executor or administrator, or without authority from the executor or administrator, is liable to account for the full value of such property to every person entitled thereto, and shall not be allowed to retaiù or deduct therefrom any debtdue to him. Am'd by chap. 686 of 1893. § 2707. Proceedings to discover property withheld. An executor or administrator may present to the surrogate's court, from which letters were issued to him, a written petition duly verified, setting forth, on knowledge or information and belief, any facts tending to show that money or other personal property which should be delivered to the petitioner, or included in an inventory or appraisal, is in the possession, under the control or within the knowledge or information of a person who withholds the same from him; or who refuses to impart knowledge or information he may have concerning the same, or to disclose any other fact which will aid such executor or administrator in making discovery of such property, so that it cannot be inventoried or appraised; and praying an inquiry respecting it, and that the person complained of may be cited to attend the inquiry and be examined accordingly. The petition may be accompanied with an affidavit or other evidence, written or oral, tending to support the allegations thereof. If the surrogate is satisfied, on the papers so presented, that there are reasonable grounds for the inquiry, he must issue a citation accordingly; which may be made returnable forthwith, or at a future time fixed by the surrogate, and may be served at any time before the hearing. Where the person, or any of the persons, to be cited does not reside, or is not, within the county of the surrogate, the citation, in the surrogate's discretion, may require him to appear at a specified time and place within the county where he resides or is served, before a judge, a justice of the peace, or a referee, designated in the citation, or before the surrogate of that county. Am'd by chap. 686 of 1893. Code, §§ 2706 and 2707, consolidated. A $2708. Order; service of citation and order; officers who may act in surrogate's absence. The surrogate must annex to or indorse upon the citation an order requiring the party cited to attend, personally, at the time and place therein specified. The citation and order must be personally served, and service thereof is ineffectual, unless it is accompanied with payment or tender of the sum required by law to be paid or tendered to a witness who is subpoenaed to attend a trial in the supreme court. failure to attend, as required by a citation and order personally served, may be punished as a contempt of the court. If the surrogate is absent, the petition may be presented to the county judge, the special county judge, or the special surrogate, or to a justice of the supreme court, or, except in New York or Kings county, to the mayor or recorder of a city within the surrogate's county. The officer to whom it is so presented has the same power as the surrogate with respect to all the proceedings and must issue a citation and an order, returnable before him as prescribed in this and the last section. He may at any stage of the proceedings make an order transferring them to the surrogate, who must complete them in like manner as if he had issued the citation. [AM'D BY CH. 946 OF 1895. In effect Jan. 1, 1896.1 Code, §§ 2708 and 2709, consolidated. § 2709. Examination and decree. On the attendance of a person to whom a citation is issued, as prescribed in this article, he must be sworn to answer truly all questions put to him, touching the inquiry. prayed for in the petition; and he may be examined fully and at large respecting property of the decedent, or of which the decedent had possession at the time of, or within two years before, his death. A refusal to be sworn, or to answer a question which the officer conducting the examination determines to be proper, is punishable by the officer or referee conducting the examination in the same manner as a like refusal by a witness subpoenaed to attend a hearing before the surrogate. If the person so cited interpose a written answer, duly verified, that he is the owner of said property, or entitled to the possession thereof, by virtue of a lien thereon, or special property therein, the surrogate must dismiss the proceedings as to such property so claimed. After the examination of all the parties cited is completed, if no such answer is interposed, unless one or more of them give security as prescribed in the next section, either party may produce further evidence, in like manner and with like effect as on a trial. Where it appears to the surrogate or other officer who issued the citation, from the examination, and other testimony, if any, that there is reason to suspect that property of the decedent is withheld or concealed by the person cited, he must, unless that person gives security, as prescribed in the next section, make a decree, reciting the ground of making it, and requiring the person cited to deliver possession of the property to the petitioner. The decree must specify the sum of money or describe the other property. Where it is made by an offi |