(a) Any release, acquittance or receipt, being executed under hand and seal by any legatee, next of kin or interested person, of full age, to an executor or administrator, for any property or sum of money due by virtue of a will or upon a testamentary or administration account passed before the Register of Wills, and acknowledged before any justice or judge, Register of Wills, justice of the peace, notary public of any state or territory of the United States or of the District of Columbia, or before any consul general, consul, vice-consul, consular agent or commercial agent of the United States duly appointed in any foreign country, and certified under the hand of such officer and the seal of such office, shall, upon being filed with the Court of Chancery in and for the county in which such will or account is recorded or filed, be recorded in a book for that purpose, which shall have direct and reversed alphabetical indices. Such record or a duly certified copy thereof under the hand and official seal of the Register of Wills shall be competent evidence in all cases.

(b) The following form of acknowledgment shall be sufficient in all cases:

“State of _______________________ ss.

County of ______________________

Acknowledged by ________________________________ to be a voluntary act and deed, before me (here state the official character of the person before whom the acknowledgment is made) this ________________ day of ______________________, ________

Witness my hand and seal.”

Justices of the peace of this State need only sign their name, there being no seal of office.

Code 1852, §§ 1870-1873; 12 Del. Laws, c. 325, §§ 1, 2; 24 Del. Laws, c. 246, § 3; 24 Del. Laws, c. 247, §§ 1, 2; 25 Del. Laws, c. 224, § 1; 26 Del. Laws, c. 257, § 1; Code 1915, §§ 3408, 3410; Code 1935, §§ 3872, 3874; 43 Del. Laws, c. 210, § 1; 12 Del. C. 1953, § 2320; 59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186, § 1.