Estate of Richmond

This is an appeal from an order settling the final account of the executor of the above-entitled estate. In his account he recapitulates his credits and debits, .showing;

In its order, restating the account as settled and allowed, the court, on January 22, 1906, the date of the decree, found as follows;

The court, in its decree, charges the executor with certain items for which he took credit in his final account. The items disallowed as credits and charged as debits are the following:

1. Promissory note secured by mortgage executed by the Sacramento Olive Company, May 6, 1901, for the sum of $9,178.50. The decree charges the executor with interest on the amount of the note at six per cent per annum from its date, less $1,000 collected thereon, making $1,588.34-.

2. Also promissory note for $3,753.35, secured by mortgage by the Sacramento Olive Company, dated May 6, 1901. The court made the same order as to this item as to the foregoing item and charged interest from date of the note to the date of the decree, less $180 paid thereon, amounting to $878.44.

3. An item, “March 13, 1905, second installment of taxes on Placer County land,” $21.84.

4. Also item, “March 13, 1905,…