Estate of Bottoms

LORIGAN, J.

The deceased died intestate about June 3, 1904, leaving an estate, and as his heirs, three daughters, the appellant, and respondent here, and Purle B. Athearn. On June 24, 1904, the respondent was appointed and qualified as administratrix of the estate of deceased and took charge of the property belonging to it, which consisted of both real and personal property. No account having been filed by respondent of her administration of the estate up to January 17, 1907, the appellant petitioned the court for a citation to compel the filing of an account by her and for a revocation of her letters of administration. The respondent filed an account which was assented to as. correct by Purle B. Athearn, one of the sisters, and also filed an answer to the petition for the revocation of her letters. The appellant filed exceptions to all the items of the account. The hearing of the account and of the application for. the revocation of letters of administration were brought on at the same time, and the court, after allowing certain objections of the appellant against the account, entered an order settling it, and likewise entered an order denying the petition for the revocation of her letters. The appellant appeals from both orders.

There is no merit- in any of the points made by appellant with reference to the settlement of the account. The claim on her part that the decree of settlement should have charged the administratrix with all the property of the estate as disclosed by the inventory and appraisement of the estate is answered by saying, that the account before the court for settlement was not a final account, but was in the nature of an annual account filed under section 1622 of the Code of Civil Procedure and contained all the matters required by that section. The court found that the administratrix had received certain moneys belonging to the estate and had made certain disbursements from it and decreed that there was a balance of $856.64 in the hands of the administratrix belonging to the estate. It was only necessary for the court to examine into the accuracy of the account of the administratrix as far as the receipts and disbursements of money were eon

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cerned. These, and matters incidental thereto, were all that were embraced in the account considered strictly as an account and were the only matters to be passed on by the court at that hearing. While it was the duty of the administratrix in rendering her account as to those matters to state also all other matters necessary to show the condition of the affairs of the estate, this she did by attaching to such statement a report showing all the property of the estate which had come to her hands other than money. But while it was necessary under said section 1622 to make such a report, it was not necessary that a decree of settlement of account rendered under that section should charge the administratrix in the decree of settlement with the entire property of the estate in her hands, but simply to determine the accuracy of her accounts as to money transactions which she has had with the estate; to ascertain what money she has received and what proper disbursements of it she has made and to determine the balance of money in her hands. As to all other items of property, personal or real, belonging to the estate, while, undoubtedly, she must account for it, such an accounting is to be made upon final settlement, and it is not necessary in the settlement of an annual or preliminary account that the decree of the court shall charge her with it.