In re Whipple

The only matter necessary to be considered on this appeal relates to the allowance by the surrogate, on the settlement of the accounts of the executors, of commissions to such executors. Addison C. Rand, by his last will and testament, appointed George E. Whipple, Hugh V. Conrad, and Jasper R. Rand the executors of such will. Letters were issued to the three executors on April 24, 1900. Jasper R. Rand died July 18, 1900. In the settlement of the executors’ account, the surrogate has allowed commissions upon moneys received and paid out by the surviving executors, in accordance with the rates authorized by section 2730 of the Code of Civil Procedure. The account is a final one, and the commissions allowed to the two surviving executors are awarded in strict accordance with the statute, except that there is a slight error in calculating the amount to which they were entitled. Each of the surviving executors is allowed by the surrogate’s decree the sum of $5,421.92. A close calculation would show that they were each entitled to $5,412.92. Each of them, therefore, has been allowed $9 too much. There is another error in calculating the amount of commissions to which the surviving executors were entitled, and that is the allowance of commissions on the specific gift of shares of stock to one of the legatees. These commissions are $20 to each of the surviving executors, and that amount should be deducted. The surrogate was right in allowing to the executrix of the deceased executor, Jasper R. Rand, corn-

The decree should be modified by reducing the amounts allowed to the surviving executors as above indicated, and, as thus modified, affirmed, without costs in this court. All concur.