Dismissal of Appeal—Res Ad jtjdicata.—The dismissal of an appeal because prematurely taken is not á bar tó "a second appeal in the same case when a record is made up from which an appeal can be taken.

Estates op Deceased Persons — Order Settling Account of Administrator —Appeal—Final Judgment—Review of Evidence.—An interlocutory order settling the account of an administrator, but hot discharging him from his trust, is not a final judgment, within the meaning of section 939 of the Code of Civil Procedure, although made in the form of findings and decree; hut such order is appealable, and brings up for review all the proceedings leading to it, and the evidence upon which it was based, though the appeal he not taken within sixty days after the signing and filing of the findings and decree.

Id.—Administrator’s Account—Conduct of Business by Administrator— Probate Jurisdiction.—Whén an administrator carries oh the business of the deceased, he does so át his own risk, and though he must account for all, profits received, he must bear all losses resulting from failure, anil liabilities growing out of his mánagemeát are hot claims which can be enforced against the estate, though Be may pay them out of the increase of the business, if not resulting in loss to the estate. Théy are not charges or expenses of administration, nor are the items of increase and items of expense of such business within the purview of the itemized account regulated by'sectiobs 1631 'ahd 1632 of the Code of Civil Procedure, but they should be reported separately to the court, if reported at all. They may he investigated in a civil action, if the administrator is guilty of fraud, but they should not be audited in the administrator’s account, as part of the probate jurisdiction of the court. But if the probate court debits the administrator in his account with the gross receipts of the business carried on by him, he should also he .credited with its expenses.

Id.—Expenses of Administration — Appraisers’ Fees — Traveling Expenses—• Counsel Fees —Removal of Guardian.—-The administrator should he allowed the amount paid to the appraisers, and all necessary traveling expenses when on the business of the estate. An item of traveling expenses should not he rejected in toto because the account does not disclose for what the expense was incurred, hut it should be retired from the list of items, with leave to bring it forward with proper proofs in a future account. The administrator should also he allowed for the services and traveling expenses of his attorney, not exceeding a reasonable compensation for the labor actually performed-, when the same are necessary to properly perform the duties of his trust, and are incurred in good faith, in litigation carried on under the advice of counsel, or for services in the settlement of the estate; "but should not be allowed for counsel fees or expenses incurred in a matter with which he, as administrator, had nothing to do, such as procuring the removal of a guardian of minor heirs.

Id. — Advances of Administrator for Minor Heirs—Distribution.— If the administrator has advanced moneys for the benefit of the estate of minor heirs, he may he allowed credit therefor on account of their distributive shares upon final settlement, hut cannot charge such advances as expenses of administration.

Id. — Commissions of Administrator. — An administrator is not entitled to be credited with his commissions until the settlement of his final account.

Appeal — Review oé Evidence —If there is any evidence to sustain the findings of the superior court, they will not be disturbed upon appeal, without regard to whether the appellate court would have found the same way upon the evidence.