Estatus of Deceased Persons—Appeal—Order Settling Final Accounts and Distributing Estate—'Undeetaking—Stipulation—Dismissal.—An appeal Horn an order settling tlie final account of an executor, and distributing the estate, cannot be dismissed on the ground that there are two appeals, and that the undertaking is not sufficient for both appeals, where there is a stipulation in the transcript that “an undertaking in due form was properly made and filed,” etc., and counsel cannot be relieved from such stipulation after the expiration of the time within which another bond might have been filed, upon a showing that the undertaking in fact referred to only one of the appeals, without determining which.

Id.—Settlement of Einal Account—Items Allowed in Peeyious Settlements.—Items in a final account which had been allowed in previous accounts, which were settled after duo and sufficient notice of the filing thereof, and of the time and place of hearing, are conclusive, and cannot be re-examined upon settlement of the final account.

Id.—Commissions of Executoes—Alleged Agreement foe Less Compensation—Finding of Couet.—An allowance of full commissions to the executors in the final acount will not be disturbed upon appeal, because of an alleged agreement for less compensation, where there is not sufficient evidence in the record to overthrow the finding of the court against the fact of such agreement.

Id.—Rents of Property Devised Jointly—Distribution.—Where a dwelling-house and lot were devised jointly to the husband of the decedent, and to their three daughters, subject to the right of the husband to occupy the furnished house for life, and to the right of any widowed or homeless daughter to occupy the same jointly with the husband, one-third of the value of the furniture being the property of the husband, and the remaining two-thirds thereof having been bequeathed by the decedent to the three daughters, in making distribution of rents of the furnished house received by the husband, who was one of the executors, the rental value of the house and lot is to be ascertained separately, and the proportion of rent received therefrom is properly distributed to the husband and three daughters, share and share alike, and the rental value of the furniture, after deducting the husband’s third thereof, is properly distributed to the three daughters, share and share alike.

Id.—Allowance to Attorney for Executors.—The allowance of one hundred dollars as a fee for the attorneys of the executors for legal services rendered about the matters of the estate, after the allowance and approval of the second annual account of ar estate of the total value of over forty-eight thousand dollars, is not unreasonable.

Id.—Certificate of Indebtedness of Insolvent Bane—Charge of Amount Received—Statement by Executors.—Where the proportionate share which the estate received upon a certificate of indebtedness of an insolvent bank was less than its face amount, the executors should not be charged with the full amount of the face of the certificate, but only with the real amount received, although the executors first stated the amount of the certificate as cash.