All claims against an estate shall, if required by the administrator, be exhibited under oath, as follows: I do solemnly swear that, according to the best of my knowledge and belief, the above is a true statement of my claim against the estate of . . . , late of . . . , and that I have not on my books or elsewhere any credit, nor have I any knowledge of any credit or offset that should be allowed against my claim, except what is stated in the foregoing account. So help me God.
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