Estate of Shillaber

It is the duty of the special administrator to collect and preserve for the executor or administrator all the goods, chattels, debts and effects of the decedent, all incomes, rents, issues and profits, claims and demands of the estate; he must take the charge and management of, enter upon and preserve from damage, waste and injury the real estate, and for any such and all necessary purposes may commence and maintain or defend suits and other legal proceedings as an administrator: Code Civ. Proc., sec. 1415.

The account here under examination runs from and including February 26, 1885, to and including September 1, 1885—say six months. Its accuracy must be tested by strictly legal methods, under the rule of the foregoing cited section of the code.

First Objection: Payler payments, numbers 7, 30, 46, 64, 78, 92, 99: disallowed, i. e., objection overruled: Estate of Miner, 46 Cal. 572 .

Second Objection: As to voucher 5: objection overruled> item allowed. As to vouchers 23, 26, 28, 45, 56, 71, 91 and 96: When in the care and management of a large estate, it is shown to be impracticable to do without clerical assistance to collect rents and keep accounts, the court usually makes…