The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1889-05-27
SUPREME COURT.
MASTER ; REPORT.


In the matter iof the estate Of George /
BickneIl, deceased testate. In probate.
To the Honorable SANFORD B. DOLE, /
Justice Of the Supreme Court.
SRI submit to Your Honor the fol- /
lowing report touching the accounts filed |
by the executors herein.
The accounts as submitted are a tran
script from the books of the firm OF
Greig & Bickneu covering the period
from September ?, 1884, to March 81,
1889.
The deceased, who was a partner in
said firm, died in Honolulu on June 9,
1854
The fact that since George Bicknell's
death the business OF the firm of Greig &
Bicknell has been continued as though
such death had not occurred, is a reason
| why the executors have not confined
/ themselves to an exclusive account re-
lating to the estate of their testate. This
reason is likewise coupled with the fact
! that the business of said firm Is mainly
| transacted on Fanning's and Washington
! Islands lying in the Pacific Ocean.
/ Moreover the following clause in the will
! may have some bearing on the matter:
/ ''And [ enjOin and direct the persons
/ for the time being entitled to the said
/ property (meaning the property on sad
! Fanning's and Washington islands, not
( to sell or dispose OF the same in any
manner which many cause the same to
! 20 out Of the possession Of the Bicknell
! family and to carry out in all respects
| the agreement OF partnership existing
/ between myself and William Greig"
The following schedules of account
were submitted by the executors and are
! on file -
First--A trial balance of the books OF
! Greig q Bicknel as OF the 3lot March,
! 1889.
Second-Receipts and expenditures Of
| the firm during the period covered by
! the accounts, 10 wit: total amount re
! Ceiyed, $40, 778.4I: total amount paid,
/ T49, 425. 80: excess Of the firms expen-
/ ditures, So .647.35.
Tuird-Account Il William Greig's in
! debtedness to the firm, showing a debit
| balance of $2,649.32 OH March 81, 1889.
Fourth-Account OF the estates in
debtedness to the firm, showing debit
! balance of $6,729.29 on March 81, 1889.
| This, however, includes the executors
charge of 81 1896 for their statutory
! commissioner.
Fitth-Sundry other statements in
verifcation of the foregoing schedules.
| find that the commissions charged
! by the executors are upon the sum OF
So, 1893 20, being a half OF the firms az
gregate receipts. But [ have found an
overcharge OF $50 in the charge TOR com
missions, for the reason that ~ per
cent, instead OF per cent. was charged
on 81 900.
For the purpose OF comparison I find
that in June, 1884, Greig's debit to the
firm was $5,702 Is. On March 81, 1899,
his debit stands at =, $40 81.
In June, 1884, the date OF decedent's
death, his debit to the firm was 1914 So
On March 81, 1889, the debit stands at
-, 430 So. While in the case OF Greig
there has been reduction Of his debit
there has been an increase Of the debit
against the estate. The reason Of this
will be apparent from the fact that the
executors expenditures include the fol-
lowing items:
Expenses at the Queens Hospital $ 80 o.
Medical and funeral expenses 49,. 232 s.
Legacy to Geo. BiCknel Greig &C.. 1000 0C
Payments to James Bickneu ... 1863 OC
| Other miscellaneous payments. l36 %
$6,687 81
A basis having been obtained out OF
the partnership account the executors in
future will have no difficulty in submit
ing to the Court their exclusive accounts
relating to the estate alone.
To summarize:
Debit balance 10 carry forward to their
next account would be:
Debit balance owi4g by the Estate
10 the firm Of Grelg x Bickneil $3.50 30
Debit balance owing by the Estate
to the ExecutoR for eomm's- ,-o oe
sions,...---. .........-... I'z'' 30
$G71O %
I have verified the executors items Of
expenditure with the vouchers. Also
the firm items of expenditure with the
! l33 vouchers produced. They all appear
! to he correct,
The masters recommendation is, that
| the account rs mt present exhibited, he
! approved by the Court
Respectfully submitted,
HENRY SMITH,
MAY 90, 1889 Master.
The executors of the will of George
Bicllncll are Hon. J. :. Walker and
James BiCknell of Honolulu.