The comments on the Circular include the following:
- Massing and adiation - As only an heir has the right to adiate and if that heir is deceased he is represented by the executor. It is the executor who must sign the adiation and not the deceased estate's heirs.
- Sales and Section 18(3) of Act 66/1965 - It is clear that the act contemplates liquidation under Section 18(3), but the Master is given the power to determine how the estate shall be liquidated and distributed. The powers given in the letters of authority to "take control of the assets" are in the writer's opinion wide.