Estates of Deceased Persons — Settlement of Accounts—Conclusiveness—Items Omitted from Annual Accounts.—The settlement of the annual account of an executor or administrator is conclusive only as to the items actually included therein, and does not estop him from including in his final account any item not previously included and passed upon in any annual account, though it be for a demand existing prior thereto.

Id.—Omitted Charge for Harvester—Alleged Promise—Conflicting Evidence—Finding.—Where it is claimed that a charge by an executrix for the use of an engine and harvester was omitted from an annual account under an alleged promise that if contestant would consent to the allowance of the account as rendered, she would make no charge for such use, where the evidence is conflicting as to whether such promise was made, the finding of the court against the promise cannot be disturbed.

Id.—Loss in Farming by Executrix.—If it were shown that the charge for the harvester was included in farming operations voluntarily carried on by the executrix at a loss, it should be disallowed; but where there is no evidence or finding upon that point, the allowance cannot he disturbed for that reason.

Id.—Allowance of Attorneys’ Fees—Discretion.—The superior court has the right to determine what attorney’s services were rendered on behalf of the estate, and the reasonable value thereof; and its order of allowance as to attorneys’ fees will not be interfered with except in case of a plain abuse of discretion.

Id.—Improper Charge—Debt of Insolvent Lessee to Executrix Personally.—The executrix cannot charge the estate with the balance of indebtedness claimed to be due to her individually upon a note given to her for property sold by her to a lessee of the estate, who became insolvent and returned to her the property sold by her to him, and who also returned to the estate property sold to him by the estate, there being nothing in the record to show any liability of the estate for such charge.

Id.—Findings Upon Contest of Final Account.—It is not necessary to have findings upon a contest of a final account; but when findings are filed upon such contest, they may he considered upon appeal for the purpose of determining the issues upon which the findings are made.

Id.—Appeal—Modification of Decree Settling Final Account.—When a decree allowing a final account is found upon appeal to be erroneous as to an item or items, the appellate court may direct the decree to be corrected, and, as corrected, affirm it.