John McLean, McGill v. Armour — Opinion of the Court
“ The judge is empowered to direct the sale of property for payment of debts, and when the representative of the estate has funds, he calls the creditors together, by publications notifying them that a dividend has been declared, and a tableau thereof filed in court, in accordance with which the funds will be distributed after approval by the judge. In other words, estates are administered in Louisiana like bankruptcies. The executor is the assignee, and he makes payments or declares dividends only under the orders of the court. ”
