Editor's notes.

- In light of the similarity of the statutory provisions, decisions under former Civil Code 1895, § 2528, former Code 1873, § 1812, and former Code 1933, §§ 49-113 and 113-1402 are included in the annotations for this Code section.

Inventory as admission.

- Inventory required by law to be made and returned by an administrator is an admission, though not a conclusive one, of possession of such assets of an intestate as are therein described. Ellis v. McWilliams, 70 Ga. App. 195, 27 S.E.2d 886 (1943) (decided under former Code 1933, § 113-1402).

Administrator may explain any mistake or error in the inventory, or may show that the administrator's intestate had no title to the property inventoried. The administrator's inventory of assets as belonging to the administrator's intestate puts the burden on the administrator to show its incorrectness. Ellis v. McWilliams, 70 Ga. App. 195, 27 S.E.2d 886 (1943) (decided under former Code 1933, § 113-1402).

Prima facie proof of ownership by estate.

- Inventory and appraisement, when properly filed and recorded in the office of the court of ordinary (now probate court), is prima facie proof as to the property owned by the deceased at the time of death, and an estimate of the value thereof. If not a true inventory and appraisal, the burden is upon the removed administrator to prove that it is not correct, and account to the ordinary (now probate judge) for the items which the administrator listed and submitted to the appraisers, and which the administrator verified as correct. Ellis v. McWilliams, 70 Ga. App. 195, 27 S.E.2d 886 (1943) (decided under former Code 1933, § 113-1402).

Cited in Speck v. Speck, 42 Ga. App. 517, 156 S.E. 706 (1931); Kinsey v. Fidelity & Cas. Co., 53 Ga. App. 674, 187 S.E. 246 (1936); Harris v. Seals, 29 Ga. 585 (1859); Tucker v. American Sur. Co., 191 F.2d 959 (5th Cir. 1951); Holsenbeck v. Arnold, 75 Ga. App. 311, 43 S.E.2d 348 (1947); Spradley v. St. Paul Fire & Marine Ins. Co., 108 Ga. App. 865, 134 S.E.2d 850 (1964).

Am. Jur. 2d.

- 31 Am. Jur. 2d, Executors and Administrators, § 516 et seq. 39 Am. Jur. 2d, Guardian and Ward, §§ 67, 86 et seq.

C.J.S.

- 33 C.J.S., Executors and Administrators, § 89. 34 C.J.S., Executors and Administrators, § 1200. 39 C.J.S., Guardian and Ward, §§ 35, 36, 141.

ALR.

- Leave of court as prerequisite to action on statutory bond, 2 A.L.R. 563.

Renewal of copyright where author is dead, 19 A.L.R. 295.

Official bond of executor, administrator, guardian, or trustee as covering appeal taken by him, 132 A.L.R. 1280.