196

Where all or any of the heirs are minors, acceptance of the estate can only be made for said minors after the filing of an inventory and appraisement, as provided for by chapter 19 of this title, provided that the acceptance by either surviving spouse, by a guardian, or another authorized person or persons on behalf of a minor or minors shall not bind said minors with respect to the debts of the estate beyond their net equity in the assets of the decedent's estate.