In re Estate of Clark

In the above-entitled matter the following

property is distributed in kind:

It will be observed that the money in bank and the unimproved real estate amount to the sum of $31,606.15, while the improved real estate, rents collected and personal property amount to the sum of $24,920.57.

The question then arises whether the commissions on the $31,606.15 shall be computed at full rates, or at one-half of the rate under section 1618, Code of Civil Procedure.

The section referred to provides a scheme for the allowance of commissions to executors or administrators. An allowance of seven per cent is made on the first' $1,000; four per cent on the next $9,000; three per cent on the next $10,000; "two per cent on' the next $30,000; one per cent on the next $50,000, and one-half of one per cent on all over $100,000.

In the construction of a statute the object of the lawmaker must be steadily borne in mind. A glance at the various amendments to section 1618, Code of Civil Procedure, will show that the object of legislation in amending the act has been to lower the rate of commissions especially in large estates, so as to protect estates against excessive costs of administration. It is…