
    
      The final accounting in the Estate of Daniel N. Dugan.
    Incomplete accounts of an administrator will be sent to an auditor. Taxes paid on real estate, due at intestate’s death, allowed.
    Sale of lease sustained, the amount received being reasonable.
   The Surrogate.

In tins proceeding the administratrix in her account,.gaye no dates, of the receipts or. pay-, ments -:of money, nor the names of persons to' whom amounts were paid.' I accordingly sent the account to -an auditor. .'

;The bills paid were produced before the auditor as vouchers, and the omissions of date and name were supplied.- ‘ Evidence of the dates of receipts was also given. ■ The onus was then on the objectors, to impeach the charges made by the administratrix- against the estate. ■

1. The taxes paid by her on real-estate appear- to have been charges against the estate. Those levied.on .the lease-hold property " surely were, as the decedent ., was bound by his' lease to pay them. Those .paid on the..realty-held by-.decedent in fee, accrued, prior .to his death, and the administratrix was bound to pay. them.. .

. ’2." As to the salé made by the administratrix .of the-lease off the Allen street property; ..It was appraised at. $500. . Thé administratrix - sold it for $Y00. A. witness is. produced who swears .that he offered for it, $1,000, .His eross-éxamination,shows.that his óffer.wás not made bona, - fide. He did. not need the place for his own business, for he had just bought and moved . into, another place. He, admits that he did . not have, the money he offered, and does not-know that' he could have become a purchaser if. his offer had been accepted. This being all the evidence as tp value, I conclude that the salé -for .$700 was, a judicious one, .

.3. Ho interest is chargeable against the administratrix,, for the reason that the funds of .-the estate have been kept invested in bond and mortgage and have drawn interest, for which she has accounted.  