Estate of Whitmore

Letters testamentary were granted to E. F. Northam and E. P. Whitmore, and they respectively qualified and received letters, viz: Northam April 5, 1870, and Whitmore Hay 11, 1870, which letters still remain in force.

Notice to creditors was given by Northam, the first publication being April 18, 1870.

February 16, 1871, L. E. White presented to executor Whitmore his claim of $31,806.00 and accruing interest, and thereafter said Whitmore endorsed his allowance thereon in the following words, viz:

The allowance was approved by the Probate Judge Aug. 21, 1871, and the claim filed by the Clerk the same day.

July 24, 1871, executor Northam filed a report and account, called “First annual account and report,” executor Whitmore being then absent from the State. Accompanying the account was a list of claims allowed; the reference to the claim of L. E. White being in the following words:

After due notice by posting, the account was settled Aug. 14, 1871, on which day a decree of settlement was made. No person appeared except the executor, there was no contest, and the decree does not, in terms in any way refer to the claim of White.

It will be observed that this settlement was before…