§ 1058. Not to gain or lose by increase or decrease in value
An executor or administrator shall not profit by the increase, nor suffer loss by the decrease or destruction, without his fault, of any part of the personal estate. He shall account for the excess when he sells any of the personal estate for more than the appraisal. If he sells any for less than the appraisal, he shall not be responsible for the loss, if it appears to be beneficial to the estate to sell it.