Not to profit by increase or lose by decrease in value.
Section 674
SEC. 674. Not to profit by increase or lose by decrease in value. — The executor or administrator shall not profit by the increase nor suffer loss by the decrease or destruction, without his fault, of any part of the personal estate; and he shall account for the excess when he sells any personal estate for more than the appraisal; and if he sells for less than the appraisal he shall not be responsible for the loss, if it appears to be beneficial to the estate to sell it. When he sells personal estate under the special order of the court, he shall account for same at the price for which it was sold.