The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1908-01-17


methods OF hand ing estate funds Tho
estate is a large one. The decision oi
the Maui judge is reversed and the ac-
counts are referred back 90 the cir
cult court for various corrections. iu
an opinion containing considerable
criticism Of the estate management
and reading as follows.
Executors and administraJors-ac
counts. appeal
An order approving partial OF an
nual accounts Of an executor or ad-
ministrat0r is appealable by coeXecu-
tors who appear and object TO same.
Id-ACCOunts, confusion 90.
Where a viii names certain persons
as executors and the residue " the
property Is devised and Dequeathed TO
the same persons in trust. a partial
or annual report by one Of the execu-
tors which confuses the administration
and trust accounts should not be APP
proved
Id.-Acc0unts, fictitious entries.
An executor should not include in
his accounts fictitious entries Of the
collection and payment Of moneys.
. Id.-AccOunts. objections to in ap-
pellate court.
On an appeal from an order APPROX
ing the accounts Of an executor mat
tiers therein not objected TO before the
circuit Judge may be questioned I'm the
supreme court
Id.-AccOunts, surety premium on
bond not allowed
A fee Of a surety company for the
premium on the bond OF an executor
or administrator IS not chargeable to
the estate
. Id.-CleIical assistance, counsel fees.
An executor may charge an estate
for clerical assistance and legal SER
vices when the necessity therefor and
the reasonableness Of the amounts are
shown
Id.-Accounts, penalty on tax pay
ments.
An executor who allows taxes to be-
come overdue cannot charge the es.
tate for the penalty and interest there
/. on.
Id.-Accounts, investments.
An investment by an executor is inn
proper in the absence of explanation,
and In any event loan made to him
self should not be allowed
Id.-Commissions.
Commissions should not be allowed
to an executor who is indebted to the
estate, nor on moneys not actually re
ceiyed and paid out, nor on payments
for expenses Of a temporary admins
traitor, nor on any payments not with
p I'm K. L. Sec. 1890.
, OPINION OF THE COURT BY
T WILDER, J.
. This Is an appeal by A. Enos and J
v. Maciel, two of the executors of tn
, will Of Augustine Enos, deceased, from
e an order OF the circuit Judge OF tn
second circuit approving the partia
accounts and report Of r. b. Lyon
from August q, 1906, to July 81, 1901
i az one of the executors and trustee
, under the will OF Enos
Augustine Enos died testate o
March 8. 1906, leaving a larg
amount of property. His widow
Rosa Enos, his daughter, Rosali
Lyons, wife OF r. B. Lyons, and hi
son. A. Enos. survived him. On Marc
v -, 1906, A. G. Dickens, J. l.. Coke an
J. NJ. Vivas were appointed temporar
administrators Of the estate Of the dc
cedent to take charge OF the propert
= and carry on the business until tn
, hearing OF the petition for the probat
n of the will, a bond in the sum of $40
Il 900 being required OF the first nance
x the two others to serve without bond
N II may be mentioned that at this tin
N the daughter had given notice tn;
a she was going TO contest the prOba
II OF the Will, Mr.. ViVas with others al
pearlng for her and Mr. Coke for Il
~ executors This contest was subs
IN quently abandoned. The inventory
"A the temporary administrators shove
" property OF the value of about $4,000
" On April rs, 1906, these temporary a
: ministrators were discharged, N
Dickens being allowed $3.50 for his Sc
vices and Mr. Coke and Mr.. Vivas 81
each, and A. Enos, T. B. Lyons al
J. V. Maciel were appointed temporal
administrators in place OF the thr
discharged, each to f!e a bond Of 81
600. On August G, 1906, the tempora
administrators fled their final q
counts, which were referred to a ma
ter, Mr.. e. II. Hart, the clerk of t
second circuit court, who fled on Au
ust 20, 1906. an elaborate repc
thereon. Among other things the ms
ter recommended that the sum OF SO
90, penalty and interest on tax
which the administrators had not pi
be charged to them and be deduct
from the amount awarded for tn
I'M services. On August 20, 1906, the c
)p cult Judge approved the accounts
49, 81 mi OF