All goods and chattels shall be accounted for at the appraised value, unless sold at auction or private sale; and the administrator conducting the sale with fidelity and impartiality shall be credited with the loss, or charged with the gain, upon the sale.
Source. RS 159:5. CS 168:5. GS 177:5. GL 196:5. PS 189:5. PL 300:7. RL 353:7. 1953, 95:1. RSA 554:7. 1977, 310:1, eff. Aug. 26, 1977.