6. Notice to creditors.  It is a principle of law that all just debts shall be paid out of one’s property before any further disposition thereof can take effect.  In order that all persons having claims against the estate of the deceased may have an opportunity to present their accounts, a time for such presentation is designated by the court, and due notice thereof is given, usually by publication in a newspaper.

7. Inventory of the estate.  In the meantime, the executor makes an inventory of the property, and appraisers appointed for the purpose “put a value” thereon, the several items of the inventory being valued separately.

8. Auditing claims. At the time appointed in the notice, the court passes upon the claims of creditors.  Since unscrupulous persons are at such times tempted to present fraudulent claims, the judge exercises great care in examining the accounts.  To facilitate matters it is required that accounts be itemized, and that they be verified by oath.

Debts are paid out of the personal property, if there be enough.  If not, the court authorizes the executor to sell real estate to pay the balance.

9. Settlement of estate and division of property. The executor having collected debts due the estate and settled all claims against it, makes his final statement to the court, and the remaining property is distributed among the heirs and legatees.  To continue and perfect the chain of title, the division of the real estate is recorded in the office of the register of deeds.

If there are minor heirs, the court appoints guardians for them.

Procedure in case no Will is made.—­If there is no will, the four steps which have in view the establishment of the validity of the will, are unnecessary.  The initial step in this case is the appointment of an administrator to do the work which under a will is done by the executor.  In order that an administrator acceptable to the heirs may be appointed, the following steps are taken: 

1.  Someone interested in the estate petitions for the appointment of a certain person as administrator.

2.  Notice of hearing is given by publication, citing those interested in the estate to appear at a certain day if they desire to enter any objection to the appointment.

3.  If at the time specified for the hearing no objection is made, the person petitioned for is appointed administrator, and “letters of administration” are issued to him.

Then beginning with the sixth step the proceedings are substantially the same as in case of a will, except that the basis of distribution in the ninth is the law instead of the will.

“As befits an authority which thus pervades the sanctity of a household, crosses the threshold and exposes to public view the chamber of mourning, probate jurisdiction in the United States is exercised with great simplicity of form as well as decorum.” [Footnote:  Schouler’s Executors and Administrators.]