William Burnham Woods

“ When assets have been turned into money by an executor or administrator, and the money mingled with his own, the assets have ceased to exist as assets or estate of the decedent.
It is the assets and estate of the decedent that are to be delivered. The authorities we have referred to all concur in the proposition that where personal property of an estate under administration has been sold or a debt collected, the proceeds are not property of the decedent, but are the individual property of the executor or administrator, and he is liable to an action for not accounting. ”

“ But if A. dies intestate, and his son takes out administration to him and receives part of a debt, being rent arrear to the intestate, and accepts a promissory note for the residue, and then dies intestate, this acceptance of the note is such an alteration of the property as vests it in the son ”

“ Bell v. Speight, 11 Humph. 451; Swink's Adm'r v. Snodgrass, 17 Ala. 653; Slaughter v. Froman, 5 T. B. Mon. 19; Gamble v. Hamilton, 7 Mo. 469; Wiggin v. Swett, 6 Metc. 194; State v. Johnson, 7 Blackf. 529. ”