45 Duties of executors after expiration of period for lodging claims (1) On the expiration of the period notified in the Gazette in manner hereinbefore in this Act provided, every such executor as aforesaid shall forthwith proceed to rank, according to their legal order of preference, all such claims of creditors against the deceased or his estate as have been lodged with him, or of the existence of which he has knowledge, and shall pay off and discharge the same so soon as the funds necessary for that purpose have been realized out of the estate. (2) If the proceeds of such estate are found to be insufficient for the payment of all the just and valid claims of creditors to which it is liable, the executor thereof shall be liable to pay to any person having any such just and valid claim the amount which such person would have been entitled to receive in respect of such claim if ranked according to the legal order of preference, in so far as such executor has within the said period last-mentioned or afterwards at any time when he knew of the existence of such claim, paid such amount to any person the payment of whose claim against the deceased or his estate, according to the legal order of preference, ought to have been postponed until such just and valid claim as aforesaid had been satisfied; reserving always to such executor recourse against the person to whom payment of his claim may have been improperly made. (3) When such notice to creditors as aforesaid has been duly published as aforesaid, no creditor claiming on the estate of any deceased person who has not lodged his claim with the executor within such period as aforesaid, or thereafter, before the distribution of the funds of the estate, shall in respect thereof be entitled to recover from any person having a just and valid claim as a creditor against such estate restitution of any part of such funds which may have been paid to such person in satisfaction thereof after the expiry of such period, and before the claim of the person seeking such restitution was lodged with the executor, although if lodged in due time such last-mentioned claim would, according to the legal order of preference, have been preferent to that of the person to whom such payment had previously been made; nor shall such person have any claim against any executor in respect of any such distribution as aforesaid of the funds of any such estate made by him after the expiry of such period as aforesaid, and before the claim of such person was known to such executor. 46 Preference on estate for funeral expenses Every person by whom the funeral of any deceased person is performed, or who causes the same to be performed, shall for the amount of the expenses of such funeral, in so far as the same were suitable to the condition of the deceased, have a preference on the property and assets of the estate of the deceased before any other debt or claim which may have been owing by the deceased at the time of his death or which may arise against his estate after his death. 47 Executor may require solemn declaration in support of claim (1) Any executor may, if he thinks fit, require any person preferring any claim as a creditor against the estate of which he is executor to substantiate such claim by a solemn declaration, setting forth the details of such claim with such particularity as the executor may reasonably require, and may refuse to recognize any such claim until such declaration has been delivered to him. (2) It shall be competent for any court by which any such claim is adjudged in favour of any claimant to decline to grant such claimant his costs against the estate if such court deems that the information given by the claimant to the executor was insufficient and that the executor acted with prudence and discretion in contesting such claim. 48 If estate insolvent If an executor, after inquiry, finds that the estate is insolvent he shall immediately take the necessary proceedings for having such estate placed under sequestration as insolvent, unless the creditors consent to receive a dividend in full satisfaction of their claims and proof of such consent is produced to the Master. 49 Master may permit surviving spouse to take over estate at appraisement If one of two spouses dies intestate, or dies testate and has made no provision to the contrary in the will, the Master may, if it appears to him that it will be for the benefit of the minor children, if any, of the deceased spouse to do so, permit the estate belonging to such deceased spouse to be taken over by the survivor at a valuation, to be made by a person appointed in terms of section one hundred and twenty-eight, instead of being realized according to law: Provided that no person having any lawful claim against the estate of such deceased spouse shall be delayed or defeated in obtaining payment of such claim by virtue of anything herein contained. 50 Claims by minors, absent persons and others If any executor in administering and distributing any estate finds that any minor not having a lawful guardian or tutor, or any mentally disordered or defective person not having a lawful curator, or any person absent from Zimbabwe and not having a lawful representative within the same, has any valid right or claim to such estate or any part thereof, such executor shall forthwith transmit to the Master a statement in writing containing the name of such minor, mentally disordered or defective person or absent person and specifying the nature and value of the property to which such minor, mentally disordered or defective person or absent person has such right or claim.