The San Francisco call., 1903-12-03

utors responsible for the non-payment
Of taxes on property in Santa Clara
County, belonging to the estate. BY
failure to pay the taxes the estate was
charged the sum of $77 13 above the
charged to the executors for their neg
amount of taxes and this sum is
f1gence.
IT find" continues the court, that
the item $4215 "a, by commissions Of c.
M. Gerrish, C. s. Tilton and Frank
Garcia, executors Of said estate, must
be withdrawn from this account and
left until the settlement of the final
account But as all these commissions
-s33o0-have been drawn out by the
executors. without any order Of the
court, and this withdrawal Of the com
missions at the time was improper,
the executors must be charged with
per cent interest upon the amounts
taken by each of them from the day
of the withdrawal to the time Of the
payment of said money back into the
estate. or until the same is deposited
in the Dcnohoe- Kelly Banking Com
pany's bank to the credit Of the execu-
tors of said estate.
EXECUTORS RESPONSIBLE.
The court also holds the executors re-
sponsible for paying $3.50 to r. H. Nc
Gowan for bookkeeping services, on the
ground that they had no right to do so.
1.-THE number of gallons of redwood
cooperage sold and accounted for in
this account is 235,O43 gallons" con-
tinues Judge Coffey in his findings OF
fact" 1.-The redwood cooperage was
appraised in the inventory filed by the
executors on the 9Th day of May, lsOe'
at half cent per gallon The execu-
tors sold the greater part OF said coop
erage at a half cent per gallon, selling
some in excess of that amount and
some at seven-eighths of a cent per gal
Ion In various lots from time to time,
without having obtained any order of
the court for that purpose, and sald
sales were all made at private sales
without any notice of sale being given,
and no return Of sales Of redwood
cooperage has ever been made to this
court and no order has heretofore been
made confirming said sales. The value
of such cooDerage at the time OF sales
being seven-eighths of a cent per gal
lon. the executors are to be charged
with this cooperage at that price and
credited with the total amount OF the
sales accounted for IN this account
ACCOUNTS WERE WRONG.
"The executors are therefore to be
charged with $2056 81 less $12l9 10
which is the amount Of said cooperage
accounted for as sold. leaving bal
ance of 1896 sS with which the execu-
tors should be charged.
IT further find that as to the items
found In said three accounts on account
of miscellaneous expenses and dis
bursements of the said executors
amounting to the sum of $2S2 20; that
items amounting to the sum Of $176 %,
composed of various items OF small
sunns of money claimed to have been
expended by the executors; that the
vouchers presented therefore are insuI-
fcient. and that the items themselves,
nor the testimony, specify In sufhcient
detail when, where. for what ana 10
whom said expenses were incurred, are
disallowed. and the executors VIII De
srrcharged with that amount, $lI6 %
The court granted the executors tnir-
Nv days to return the money 10 the
hank and they have until Christmas
dav to obey the order Of the court.
It is stated on good authority tnat
Msssrs. Galpin and Bolton have not as
vet paid over the additional 500 award
ed Attorney Garland by the court