N.H. Rev. Stat. Ann. § 561:18

If the same is not sufficient, the property devised and bequeathed shall be liable therefor, and the judge may settle and adjust, by his decree, the amount of such liabilities, so that each devisee and legatee shall contribute in just proportion thereto. Such liabilities may be taken into consideration and allowed in the decree of distribution of the personal estate, in the division of the real estate, and in the granting of license for the sale thereof, as the case may require.