(355) of United States notes). 49 Barb. (N. Y.) 330, 336; 4 Robt. (N. Y.) 58. DEBTS, (in bankrupt act). 7 Hill (N. Y.) 301; 10 Paige (N. Y.) 284. (in statute relative to corporations). 9 N. W. Rep. 54. (in statute relative to estates of deceased persons). 4 Abb. (N. Y.) Pr. 273; 4 Bradf. (N. Y.) 218, 219. (in tax act). 53 Barb. (N. Y.) 547, 554; 36 How. (N. Y.) Pr. 487, 504; 37 N. Y. 344, 346. (includes contracts and liabilities). 8 Ben. (U. S.) 357, 365. DEBTS, ALL, (in a submission to arbitration). 1 Wheel. Am. C. L. 431. DEBTS, ALL, DUE TO ME, (in a will). 8 Com. Dig. 469. DEBTS, ALL MY LEGAL, (in a will). 2 Ves. 328, 329. DEBTS AND ENGAGEMENTS, (in articles of copartnership). 8 Pet. (U. S.) 355, 358. DEBTS CONTRACTED, (equivalent to "dues owing"). 2 Story (U. S.) 432, 449. 387. DEBTS DUE, (in bankruptcy act). L. R. 9 Ch. DEBTS DUE ME AT MY DECEASE, (in a will). 9 Sim. 16. DEBTS, DUES AND DEMANDS, (in a receipt). 1 Root (Conn.) 383, 384. DEBTS, DUES, DAMAGES AND DEMANDS, (in deed of release). 10 Wend. (N. Y.) 473, 479. DEBTS, EXCEPTING MY OUTSTANDING, (in a devise). 4 Wash. (U. S.) 631. DEBTS, JUST, (in a will). 3 Mas. (U. S.) 178; 7 Conn. 172, 176; 9 Mass. 62; 10 Id. 137, 139; 3 Wend. (N. Y.) 503, 517; 13 Id. 578, 582; 1 Binn. (Pa.) 209, 211; 3 Hen. & M. (Va.) 89, 109; 5 Munf. (Va.) 223; 6 Id. 450. DECAYED, (equivalent to "rotten"). 2 Serg. & R. (Pa.) 293, 297. DECEASE, IN CASE OF HER, (in a will). 2 Ves. 501, 504. DECEDENT.-A deceased person whose assets are in course of administration. The term applies equally to those dying testate and intestate.