§246-7  Fiduciaries, liability.  Every
personal representative, trustee, guardian, or other fiduciary shall be
answerable as such for the performance of all such acts, matters, or things as
are required to be done by this chapter in respect to the assessment of the
real property he represents in his fiduciary capacity, and he shall be liable
as such fiduciary for the payment of taxes thereon up to the amount of the
available property held by him in such capacity, but he shall not be personally
liable.  He may retain, out of the money or other property which he may hold or
which may come to him in his fiduciary capacity, so much as may be necessary to
pay the taxes or to recoup himself for the payment thereof, or he may recover
the amount thereof paid by him from the beneficiary to whom the property shall
have 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]