Chapter 6:01 ADMINISTRATION OF ESTATES 37 Evidence of foreign letters of administration A copy, certified by the Master, of the copy of any letters of administration deposited with him under section thirty-five shall be admitted in evidence in all legal proceedings in Zimbabwe as though such certified copy were the original letters, and a certificate under the hand of the Master to the effect that he has, in accordance with the said provisions, signed and sealed any letters of administration authorizing and empowering any person to act thereunder shall be admitted in all legal proceedings in Zimbabwe as prima facie proof of the legal right and title of such person to administer so much of the estate of the deceased person named in such certificate as is situate in Zimbabwe. Duties of Executors 38 Inventory by executor (1) Every executor shall, so soon as letters of administration have been granted to him in manner aforesaid, forthwith make an inventory showing the value of all property, goods and effects, movable and immovable, of whatever kind belonging to the estate which he has been appointed to administer, and shall in the same manner from time to time thereafter and so soon as he finds or knows of any such property, goods or effects belonging to such estate and not contained in such first-mentioned inventory, make an additional inventory or inventories, showing the value of all such last-mentioned property, goods and effects. (2) Every such executor shall forthwith cause every such inventory and additional inventory to be transmitted to the Master. (3) When any such additional inventory is so transmitted by any executor dative or assumed, he shall find such further security as the Master may require of him. 39 Penalty for false inventory If any person required and directed under and by virtue of section thirty-eight to make or cause to be made an inventory of any estate, goods or effects wilfully makes a false inventory thereof, he shall be guilty of an offence and liable to imprisonment for a period not exceeding five years or to a fine not exceeding two thousand dollars or to both such imprisonment and such fineand liable to a fine not exceeding level seven or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. [Section amended by s. 4 of Act 22/2001.] 40 Valuation of assets When any executor fails to place any value upon the assets or any portion thereof, or places a value on them which does not meet with the approval of the Master, the Master may cause the value of such assets to be appraised by any impartial person or persons and the value so ascertained shall be taken to be the true value of such assets for the purposes of this Act. September 2000-09-27 21