Estate of Decedent—Executor’s Account — Contest—New Trial — Absence of Findings—Bill of Exceptions. —A new trial of a contest over the accounts of an executor will not be ordered on appeal, on the ground that the court below failed to find upon the issues raised by the contest, when the bill of exceptions fails to distinctly show that findings were not waived.

Id. — Exceptions to Account — Power of Court to Examine.—Under section 1631 of the Code of Civil Procedure, the court, on a proceeding for the settlement of the account of an executor, has power to examine him touching any and all items of the account, and to base its decree of settlement upon such examination, notwithstanding no person interested in the estate has filed specific exceptions to the items to which the examination is directed.

Id. — Uncollected Debt — Liability of Executor. —An executor is answerable for the amount of an uncollected debt due the decedent as appraised in the inventory, unless it appears to the court that the failure to collect the debt was not the result of the negligence of the executor.

Id. —Trial of Exceptions — Jury. —Exceptions to the account of an executor do not create “ issues of fact ” such as must be submitted to a jury on demand of a party in interest.

Id. —Liability of Co-executors — Release of One. —The obligations of co-executors arise from their contract, and are several; and for a neglect of their duty as trustees, their liability is the several liability of each, and a release of one does not discharge the other.

Id.—Bar of Debt by Statute of Limitations — Negligence.—One of two executors, having the exclusive possession of a note and mortgage belonging to the estate, with knowledge that they were nearly outlawed, took no steps to enforce the same until after they were barred by the statute of limitations. The debt was in consequence lost to the estate. His co-executor took no steps in the matter, relying upon the positive statements of the other that he knew all about it, and that there was plenty of time to attend to the collection of the note. The parties interested in the estate subsequently, by a written instrument, promised not to seek any legal redress against the co- executor. Held, that the executor having the exclusive possession of the note and mortgage was alone guilty of negligence, and was properly chargeable therewith, and that Ms liability was not discharged by the release of his co-executor.

Id.—Exchange of Currency for Gold.—An executor who exchanged currency belonging to the estate for its equivalent in gold, at a time when gold was at a premium, for the purpose of satisfying a debt-then due by the estate, which was payable in gold, in a subsequent accounting, when currency and gold are of equal value, should only he charged for the amount of the gold purchased.

Id.—Judicial Notice — Gold Standard of Value in California. — The courts of California take judicial notice that coin was always treated as the standard of value in that state, and was so recognized by the legislature.

Id.■—Delay in Accounting—Interest.—-An executor who is guilty of great delay iu accounting is properly chargeable with legal interest upon, balances, with annual rests. .

Id.—Statute of Limitations — Obligation to Account.—The obligation of an executor to account is continuous, and does not become barred by the statute of limitations.

Id. ■—Order Settling Account—■ Sufficiency of.—On a contest of the accounts of an executor, an order that the account “be and the same is hereby allowed and approved, except as to the matters following,” etc., is sufficient as an order settling the account.