Davis v. Blumenberg

Citations

• 107 Miss. 432
• 65 So. 503

Syllabus

<p>1. Appeal and Error. Presentation for review. Administratrix’s accounts. Exceptions. Executors and administrators. Accounting. Premium on bond. Allowances. Payment of Taxes. Valuation by appraisers. Partnership debts. Claims against estate. Sufficiency of certificate.</p> <p>Where exceptions filed to the account of an administratrix de bonis non, present a question of fact and not simply one of law, the party presenting the exceptions to the supreme court for review should set forth in his brief each exception upon which the opinion of the court is desired, followed by a brief statement of the reason why the exception should be sustained or overruled and a citation to the pages of the record containing the evidence-relative to the item excepted to.</p> <p>2. Executors and Administrators. Accounting. Premium, on bond. Allowance.</p> <p>A premium paid by an administratrix de bonis non, on a special bond executed by her in order to collect the money for which land had been sold by her predecessor, by order of the court, should be allowed, where such bond was not only necessary but had been approved by the court.</p> <p>3. Executors and Administrators. Payment of taxes. Allowances.</p> <p>Where taxes paid by an administratrix on land belonging to the estate constituted a personal debt against the owners thereof as well as a lien on the land, she was entitled to an allowance therefor on an accounting.</p> <p>4. Accounting. Valuation by appraisers. Conclusiveness.</p> <p>An administratrix on accounting, is chargeable for the actual value of property which has come into her hands, rather than for a less value fixed by the appraisers.</p> <p>5. Executors and Administrators. Accounting: Partnership debts.</p> <p>An administrator should be allowed credit for the payment of debts due by a firm of which deceased was a member, where it appears that the assets of the firm, upon the death of deceased, were turned over to his administrator and that the payments were made out of