The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1908-01-18

bated, Mr.. Coke was paid $500 for
| fees as attorney for the estate AT
| the oral argument, answering a ques-
| ton from the bench, Mr.. Coke stat
| ed that the charge was for past and
also for future services without dis
closing in any way what such services
consisted Of The Supreme Court
says IAN executor should not be al
lowed an expenditure for legal SER
vices to be rendered in the future. =
and ''ff any of it was for services to
the temporary administrators, that
part should not be allowed"
ALMOST INCREDIBLE.
Among loans amounting to $5250
made by Lyons to several persons,
there was one of $500 to himself
While the court does not absolutely
disapprove of investments by an ex-
ecutor when a distribution is delayed,
it says of the loan by Lyons to Lyons:
$50 far as the amount of the loan
to Lyons himself is concerned, that
must be surcharged. No explanation
can justify such a proposition It is
almost incredible that such an ex-
penditure should pass unchallenged by
judge
OTHER IRREGULARITIES
After referring to a notary's fee of
So without a voucher for it, the opin-
ion mentions that credit is asked for
the payment of $3.50 to the widow. 1t
is held that this can only be allowed
on the theory Of partial distribution
that is, delivery to the trustees.
Otherwise the whole amount will have
to be surcharged for the reason that
the will provides that the balance of
the property remaining after the pay
ment of debts, legacies and expenses
shall be delivered to the trustees.
1t is found that the commissions
will have to be readjusted, also that
the record is not sufficient for the
appellate court to pass intelligently
upon all of the items in the accounts
matter will have to be referred back
to the Circuit Judge.
LAW OF THE CASE.
The points of law set forth in the
syllabus are the following:
AN order approving partial or an
nual accounts of an executor or adj
ministrator is appealable by coexecu- |
tors who appear and object to same.
Where a will names certain persons |
as executors and the residue Of the |
is devised and bequeathed to
the same persons in trust, a partial |
or annual report by one of the execu
tors which confuses the administra-
ton and trust accounts should not be
IAN executor should not include in
his accounts fictitious entries of the
collection and payment of moneys.
"On an appeal from an order APP
proving the accounts of an executor,
matters therein not objected to be-
fore the Circuit Judge may be ques-
toned in the Supreme Court.
"A fee of a surety company for the
premium on the bond of an executor
Or administrator is not chargeahle to
he estate.
AN executor may charge an estate
'or clerical assistance and legal SER
vices when the necessity therefor and
he reasona bleness of the amounts are
shown.
An executor who allows taxes to
become overdue can not charge the es-
ate for the penalty and interest
hereon.
AN investment by an executor is
improper in the absence of explana
ion, and in any event loan made
o himself should not be allowed.
Commissions should not be allowed
o an executor who is indebted 70 the
state, nor on moneys not actually re-
eived and paid out, nor on payments
or expenses of a temporary admins
rator, nor on any payments not with
n r. L. Sec. $780," :
E. NJ Watson and J. L. Coke repre-
ented T. B. Lyons, appellee, and c.
/. Olson, Holmes & Stanley and ].
L. Vivas the appellants, ]. V. Maciel
nd A. Enos.