5 Dem. Sur. 216 | N.Y. Sur. Ct. | 1886
I think that the referee is mistaken in supposing that the burden of proof as to that item in the account regarding which the special guardian has interposed an exception rested upon the contestant. Where a voucher taken by the representative of an estate is lost, the payment to which such voucher relates, and for which such representa
Section 2374 is, in this particular, very much like L. 1863, ch. 362, by virtue of which the Surrogate is authorized to make to accounting executors or administrators “ such allowance for their actual and necessary expenses as shall appear just and reasonable.” I have had occasion to consider this language and have held that it does not warrant the allowance to an accounting party of a disbursement claimed to have been made by him as an expense of administration, in cases where objection is made to such allowance, unless the justness and reasonableness of such disbursement are affirmatively shown to the Surrogate’s' satisfaction (St. John v. McKee, 2 Dem., 236; Journault v. Ferris, id., 320).
Upon the evidence submitted in this case, I find that the claim in dispute was in fact paid by the administrator, and that it was “ correct and just.” The special guardian’s exception must, therefore, be overruled, and the report of the referee confirmed.