In re Estate of Swain
Before: McKee
Synopsis
Estate of Deceased Person—Presentation of Claims not Due.—All claims against the estate of a deceased person, whether due or not, stand upon the same footing as to the time of presenting the same for allowance.
Id.— Defective Verification.—The allowance of certain claims defectively verified sustained in a subsequent contest by the heirs.
Id.—Account Stated. — Abalance struck upon an account may be presented as a claim against an estate without specifying the items or particulars of the account.
Id.—Allowance—Burden of Proof.—Where claims have been allowed as presented, the presumption is that they were allowed upon vouchers and proofs satisfactory to the administrator and the court, and although the heirs may contest the allowance, the burden of proof is cast upon them.
McKee, J. In this proceeding the Superior Court of the city and county of San Francisco, sitting as a court of probate, upon the settlement of the final account of the administrator of the estate of R. B. Swain, deceased, decreed the allowance and partial payment of certain claims against the estate, which having been allowed by the administrator and approved by the [638]probate judge, were duly filed. The claims thus allowed and ordered paid amounted to $60,000. Three of them were contested at the final settlement. The first of these claims is as follows:—
1. “Estate of E. B. Swain, deceased, 1871, to John Boardman, Dr.:—
April 8th—To balance of account as rendered this date...............................................'.........$4,498 32
November 6th—To cash received this date as per account.................................................... 2,104 66
February 17, 1883—To interest on $4,498.32 from April 8, 1871, to June 14, 1872, at 1¿ per cent per month................................................ 811 57
February 17th—To interest on $2,104.66, from November, 1871, to June 14,1872, at per cent per month......................;......................... 192 92 $7,607 47”
The second:—
2. “ The estate of E. B. Swain, deceased. To Cartwright, Harrison & Co., Dr.: —
For balance of account due this day as per statement hereunto annexed.......................................$6,751 79
E. B. Swain, Esq., in account current and interest to December 31,1871, with Cartwright, Harrison & Co., 1871:— -
January 1st—To balance of account rendered.........$6,310 16 December 30th—Interest to 31st inst.........$141 71 Less your portion of balance of interest account 29 at 28 per cent.................. 08— 441 63
E. E......................................................$6,751 79
“New York, January 2, 1872.”
3. And the third was a claim in favor of Mudge, Sawyer & Co., based upon fourteen promissory notes, each of which was dated 17th of May, 1869, and made payable at New York to the order of E. B. Swain—the'first being payable on the 1st of December, 1872, and each of the others, six months after its preceding note became due—the last being payable on the 1st of June, 1879.
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