§246-7  Fiduciaries, liability.  Everypersonal representative, trustee, guardian, or other fiduciary shall beanswerable as such for the performance of all such acts, matters, or things asare required to be done by this chapter in respect to the assessment of thereal property he represents in his fiduciary capacity, and he shall be liableas such fiduciary for the payment of taxes thereon up to the amount of theavailable property held by him in such capacity, but he shall not be personallyliable.  He may retain, out of the money or other property which he may hold orwhich may come to him in his fiduciary capacity, so much as may be necessary topay the taxes or to recoup himself for the payment thereof, or he may recoverthe amount thereof paid by him from the beneficiary to whom the property shallhave been distributed. [L 1932 2d, c 40, §30; RL 1935, §1913; RL 1945, §5143;RL 1955, §128-6; HRS §246-7; am L 1976, c 200, pt of §1]