Trust—Obligation of Trustees to Account—Failure to Keep Accounts.—Trustees are under an obligation to render to their beneficiaries a full account of all their dealings with the trust fund, and where there has been a negligent failure to keep true accounts, or a refusal to account, all presumptions will be against the trustee upon a settlement.

Id.—Proof of Accuracy of Accounts.—In an action by a beneficiary against the trustee for an accounting, it is incumbent upon the trustee to prove the accuracy of his account, and the burden of proof is not upon the beneficiary to point out the particulars in which the account is erroneous, or to go forward and establish affirmatively the impropriety of assailed charges and credits.

Id.—Collection of Notes and Rentals by Trustees.—It is the duty of the trustees to collect promissory notes forming part of the trust estate, and they are liable for the amount of the notes with interest, unless they make it appear that the failure to collect the notes was not due to their fault. The same liability attaches to the failure of the trustees to collect rentals accruing from the trust property.

Id.—Use of Trust Property to Secure Personal Advances.—Trustees cannot use the trust property to secure repayment of advances made by them personally, as by so doing they assume a position antagonistic to that of their beneficiaries, and any advantage or profit received by them through the transaction is deemed in law to belong to the beneficiaries.

Id.—Advances to Beneficiaries—Bank Tags—Insufficient Vouchers. Charges in the trustee’s account for various sums of money claimed to have been advanced to the beneficiary through a bank are not sustained by evidence merely of memorandum checks or tags found among the papers of the bank, not signed by the beneficiary. Such tags do not constitute vouchers showing payment to the beneficiary.

Id.—Interest on Money Unnecessarily Borrowed.—Trustees are not justified in borrowing more money than they need and charging the trust with interest on the sums so borrowed. Where they have idle money on hand, it is their duty to so apply it as to stop unnecessary interest charges.

Id. — Stating Accounts — Disallowance of Unproved Items.—In stating their accounts, it is the duty of the trustees to support every item thereof, and wherever they fail to support the correctness of a charge or a credit by satisfactory evidence, the item must be disallowed.

Id.—Good Faith of Trustees—Failure to Keep Accounts.—The good faith of the trustees cannot save them from the consequences of their failure or neglect to perform their duty of keeping full and accurate accounts of their transactions, and whatever doubts arise from such failure or their inability to establish the items of their accounts must be resolved against them.