New Hampshire Revised Statutes 554:13 – Sale of Accounts
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The judge may license an administrator to sell at auction or private sale any accounts or evidences of debt which, in his opinion, cannot be collected within a reasonable time by the exercise of due diligence; and, for such accounts and evidences of debt, the administrator shall be charged only with the proceeds of the sale if he conducts it with fidelity and impartiality.