Estate of Adams

Elizabeth Adams, the executrix of the will of deceased, filed her final account, asking for its settlement and allowance. The Bank of Woodland, a creditor of said estate, filed a written contest as to certain items of the account. Findings were filed and a decree entered allowing the account and the contested items. This appeal is from the decree and an order denying a new trial. It is claimed that the court erred in allowing the executrix the item of $4,295 for the use of her steam-engine and harvester for the years 1890 to 1893. The main argument urged in support of this contention is, that the executrix filed and had settled her annual accounts from 1890 to 1897, and during this time rendered four such accounts, and for the reason that in those accounts no charge is made for the use of the steam-engine and harvester, she should now be es-. topped and precluded by the decrees settling said accounts. The accounts as so settled made no mention of the items in dispute, and the question is as to whether in such case the executrix can charge such item in her final account. We think the settlement of the annual accounts were conclusive only as to such matters as were actually included…