commissions may be computed upon the amounts, excluding reinvestments of principal."
" Where a guardian invests or reinvests funds he is not entitled to commissions upon such reinvestments, but only upon the interest or income arising from the same." Matter of Kellogg, 7 Paige, 265.
The guardian, therefore, is entitled to receive five per cent, for receiving and paying out $1,000 of the principal sum; two *566and one-balf per cent, for receiving and paying out tbe remaining $4,000 of principal; and five per cent, for receiving and paying out tbe interest or income received by bim after tbe filing of bis annual report eacb year, provided tbe same did not exceed in any one year tbe sum of $1,000. In case tbe amount received in any one year after filing tbe annual report exceeded tbe sum of $1,000 then upon tbe excess tbe guardian would be entitled to tbe sum of two and one-balf per cent.
Tbe commissions of tbe guardian may, therefore, be computed according to tbe foregoing rule, and tbe guardian allowed commissions upon that basis.
Fifth. As to tbe item of eigbty-one dollars paid J. K. P. Jackson, bis attorney, for services in tbe proceeding in wbicb tbe guardian sought to be relieved from bis trust before tbe ward arrived at tbe age of twenty-one years, not being for tbe benefit of tbe ward should not be allowed tbe guardian upon this accounting. These services were rendered in a proceeding-in wbicb the guardian sought to be relieved from tbe trust and were not instituted or conducted in tbe interest of tbe ward, but for tbe -sole benefit of tbe guardian, and whatever compensation is paid tbe attorney for tbe .said guardian for such services should be paid by tbe guardian, and not out of tbe funds of tbe ward, as tbe ward was not in any manner responsible for such proceeding or benefited by it. A general guardian under ordinary circumstances would be justified in employing an attorney at a reasonable compensation to prepare bis final account, and under tbe circumstances of this case, taking into account tbe amount of time employed in tbe preparation of tbe account, I should consider tbe sum of twenty-five dollars a reasonable allowance for tbe time necessarily expended in preparing tbe account, and that sum is hereby allowed.
As tbe contest wbicb arose upon tbe objections filed to tbe account was caused solely by tbe improper items embodied in tbe account by tbe guardian, which rendered tbe.contest neces*567sary to enable tbe ward to recover bis rights, the costs of the contest, in my judgment, should be paid by the guardian.
" A general guardian will be compelled to pay the costs of a contested accounting where the evidence shows maladministration by him of his ward's estate." Matter of Kopp, 15 Civ. Pro. 282.
In the case at bar it was necessary for the ward to file objections to the account in order to protect his- rights. In each instance the items