The performance by the executor or the administrator, as the case may be, of his duties, constitutes what is termed the "administration" of the estate. Such duties include the collection of all the property of the estate, the disbursements of funds necessary to cancel the debts, legacies and other payments which must be made to the heirs and next of kin. It further devolves upon the executor to protect and preserve the assets of the estate, thereby securing for creditors and the heirs the best possible return upon their investment.

1 Compton vs. McMahon, 19 Mo. App., 494.

2 Smith vs. Gentry, 16 Ga., 31.