New Hampshire Revised Statutes 568:16 – Allowance
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Upon proof of the claim as provided in N.H. Rev. Stat. § 568:15, unless objection is made by some party in interest, or the judge shall see cause for different action, the claim shall be allowed. In cases of mutual debts and credits, the balance only shall be allowed, and in cases where creditors have received preferences the claims shall not be allowed unless the preferences have been surrendered. Whenever the judge entertains doubts as to the validity of a claim, he may postpone its consideration until after the appointment of an assignee.