Judgment against an executor or administrator, upon the report of referees, shall not be conclusive that he or she has assets, unless it is expressly found by the report that he or she has assets.
Code 1852, § 2416; Code 1915, § 4315; Code 1935, § 4787; 10 Del. C. 1953, § 4771; 70 Del. Laws, c. 186, § 1.