108 Neb. 296 | Neb. | 1922
On January 27, 1915, John F. Piper, administrator of the estate of Swan At. Nelson, deceased, filed in the county court of Burt county a report of his acts as such administrator from April 5, 1913, to January 21, 1915, showing a balance in his hands due the estate of $1,400.25. On Feb
When an administrator appeals from an order or decree finding the amount due from him to the estate on his final accounting, he is in the same position as any other debtor to the estate, and if he desires to appeal he must give bond. The jurisdiction of the district court in such appeals depends upon two conditions: The giving and approval of an appeal bond in the county court within 30 days, and the filing of a transcript of the record within 40 days after the rendition of the final order. Jones v. Piggott, 68 Neb. 140; Thompson v. Pope, 77 Neb. 338; In re Estate of O’Brien, 80 Neb. 125; In re Williams, 97 Neb. 726; In re Estate of Craig, 101 Neb. 439; In re Langdon, 102 Neb. 432.
The appeal was not perfected in accordance with the law, and the court did not acquire jurisdiction of the subject-matter of the appeal. It follows that it had no power to permit an appeal bond to be filed in- the district court, and all proceedings in that court were without jurisdiction. It is argued that, by agreeing to a continuance of the hearing and by his conduct in other respects, the appellant is estopped to raise this question. If jurisdiction of the person were alone involved, this might be true, but consent cannot give jurisdiction of the subject-matter.
The judgment of the district court is reversed, with directions to dismiss the appeal from the county court.
Reversed.