§ 1057. For what to account
An executor or administrator shall be chargeable in his account with the goods, chattels, rights and credits of the deceased which come to his possession, also with the proceeds of the real estate sold for the payment of debts and legacies and with the interest, profit and income which come to his hands from the estate of the deceased. He shall account for the personal estate of the deceased at its appraisal, except as hereinafter provided.