In Re Loheide

This is an appeal by W. L. Loheide, administrator of the estate of William H. Loheide, deceased, from an order and decree of settlement of his final and supplemental accounts. . In his final account he charged himself with a large number of items commencing October 26, 1907: “To cash on hand in Humboldt County Bank, $695.09,” and to various sums of money received from various sources to January 18, 1909, amounting in all to $14,120.30. To this he adds the following:

On the credit side of his account are found, on several pages of the transcript, the items of payments commencing October 11, 1907, and ending January 29, 1908, amounting in all to $17,173.71, leaving due the administrator, $844.31.

Written objections and exceptions were filed by William H. MacKinnon as assignee of an interest in said estate, attacking the correctness of a large number of these credit items, on the ground that none of the amounts was incurred or was necessary in the management of the estate but related to matters personal to the administrator. Special objection is made to two items of disbursement of $1,314.45 each to the administrator and his attorney on the ground that the administrator “is…