This is the method of procedure:

1. A person, interested in getting the estate settled, goes before
the proper judge and asks him to appoint an administrator.
2. The administrator must give the same bond as an executor. Their
duties are the same.
3. In settling the estate the administrator is governed by the
law, and by the special directions of the officer having
jurisdiction in such matters.
4. He must make a careful list of all the property belonging to
the estate. The value of the personal property is estimated by men
specially appointed by the court for the purpose and known as
"appraisers".
5. The administrator must account for every item of property that
comes into his possession.
6. All debts of deceased must be first paid, including funeral
expenses. If the proceeds of the personal property are not
sufficient for this purpose, the administrator may, if there be
real estate, sell the whole or part of it, on an order from the
court.

DEBTS

Debts must be paid in an order prescribed by law. The following is
the usual order:

1. Funeral expenses and expenses of last illness.
2. The widow's allowance or award.
3. Debts due the state or municipality.
4. Claims of other creditors.