What is to be
observed at
the time of
passing the account.

must appear, on being thereto summoned, and
in open court produce receipts for the payment
of the balance appearing due on the face of said
account,--which being complied with, they are
thence discharged:  but if no payment hath been
made, then they are to enter into bond, with
two sureties for the due performance thereof.
Which last transaction is final and conclusive,
as to any further proceedings before the commissary
general, by such executors or administrators.