1. If an heir pay debts of his ancestor, so much of the lands descended as such payments are worth shall be deemed to have been purchased by the heir, and shall not be affected by the other debts.
2. As to the other part of the land, it shall be charged, not according to its value at the time of the descent to their heir, but its value at the time he sold it.
3. On the surplus beyond the amount paid for the ancestor, the heir shall not be liable for interest.
PER CURIAM.
So much of the lands as the money secured by the mortgage was worth shall be deemed to have been purchased by the heir by payment of the debts of the ancestor; the surplus of the land shall be estimated as worth at the time of sale in 1801. It must not be valued as worth at the time of descent to the defendant, for the intermediate profits are a recompense for the expenses incident to holding the land, such as taxes and the like.
Verdict and judgment accordingly.
NOTE. — See Williams v. Askew, 6 N.C. 28; Speight v. Wade, ibid., 295; S. c., 4 N.C. 29; Ricks v. Blount, 15 N.C. 128. See, also, 1 Rev. Stat., ch. 63, sec. 15.