Majority
Headnote
Estates of Deceased Persons—Final Account of Administrator— Indebtedness on Note—Appraisement.—In settling the final account of an administrator, where it appears that he had received funds of his own sufficient to pay the full amount of his promissory note to the decedent, he is properly chargeable, in the absence of other facts affecting the position, with the full amount thereof, in the settlement of the account, notwithstanding it was appraised at eight hundred and fifty dollars less than its face value.This is an appeal of the administrator from an order of settlement of his final account and of distribution of the estate. The appellant, it appears, is the son of deceased, and was indebted to him at the time of his death in the sum of thirteen hundred dollars, with interest at the rate of six per cent from January 2, 1896, secured by promissory note of that date. The note was valued in the inventory at six hundred and fifty dollars, and is charged at that amount in the administrator’s account. But in the words of the order of settlement: “The court charges the administrator with fifteen hundred dollars as the amount he should have applied of his own funds to said note—making an additional charge of eight hundred and fifty dollars.” This is assigned as an error in the bill of exceptions, and is the only error complained of, or that need be considered. It is in effect found by the court that the appellant had received during his administration sufficient sums of money of his own to have enabled him to pay the sum of fifteen hundred dollars on his note; nor is this fact disputed. Assuming this to be the case, it would follow, in the absence of other facts affecting the position that the appellant was accountable for the amount-charged against him. (Code Civ. Proc., sec. 1615; Sanchez v. Forster, 133 Cal. 615 .) But it is claimed by the appellant that the moneys received by him were paid on an alleged indebtedness of twelve hundred dollars to his wife, “with legal interest from 1878 or 1879”; and that (as compared with the sum of $631.69—the amount of appellant’s commission and distributive share, left to be applied on his debt to the estate) the amount paid to his wife was no more than a just proportion of his available funds! And upon these alleged facts it
We advise that the order appealed from be affirmed.
Haynes, C., and Gray, C., concurred.
For the reasons given in the foregoing opinion the order appealed from is affirmed.
McFarland, J., Lorigan, J., Henshaw, J.
Hearing in Bank denied.
1 73 Am. St. Rep, 40 .
Cases cited
- Patch v. Miller 125 Cal. 240 p. 397
- Sanchez v. Forster 133 Cal. 614 p. 397, p. 398
- Walker v. Walker 125 Cal. 242 p. 398, p. 399