Burke

The Commercial Bank of San Luis Ohispo, a creditor of the estate of said decedent, filed exceptions to the final account of M. F. Burke, the administrator of said estate, and its exceptions having been disallowed, and the said account having been settled and approved, said bank appeals.

The inventory of said estate was filed May 22, 1893, showing the assels to he of the value of $59,986.50, and the total of the claims proved and allowed was $36,526.52, showing a balance *581 over indebtedness of $23,459.98. The claim of appellant amounted to $19,821, and was unsecured. The only other large claim was that of the San Francisco Savings Union, for $15,643.-33, which was secured by a deed of trust. The aggregate of all the other claims—nine in number-—-was $1,052.19.

The administrator filed his first annual account June 12, 1894, and his second annual account Hay 11, 1895, the third account being the final one, to which appellant excepted. Said first and second annual accounts were each, after due notice and hearing, approved and allowed by the court by orders duly made, bio exceptions were filed or objections made to either of said accounts.

In said first annual account the…