87 Iowa 155 | Iowa | 1893
— On the sixteenth day of August, 1887, B. A. Taylor died testate. His will made his
The material facts which the district court was authorized to find established on the trial are as follows: Jenkins, as special administrator, received the proceeds
It is insisted by the appellant, with much earnestness, that, although Jenkins’ authority as special administrator ceased when he was appointed executor, yet his liability as special administrator remains, and will .remain until he has made a proper accounting. It is undoubtedly true that he should have made a report of his proceedings as special administrator, accounting fully for the property which had come into his hands as administrator; but, if he did in fact make a proper disposition of such property, he and the sureties on his bond are not liable for his failure to make a formal report showing such disposition. It having been shown that he received certain property as special administrator, the burden is on him to account for it. The proper method of doing that was by an official report, duly approved by the court, but in the absence of that the fact may be shown by any competent evidence; the burden of proof as to that issue being upon defendants. The report of October 15, 1889, and certain vouchers
Some objection is made to the report and vouchers as evidence, but we are of the opinion that, under the facts of this case, they were properly received. The plaintiff had made formal objection to certain items of the report, thereby admitting, by implication, that in other respects it was correct; and the items objected to were dated after the special administration had ceased. Some of the vouchers tejided to show payments to the plaintiff, and others tended to show the dates of the misappropriation of the funds.
It is apparent that there was censurable want of formality in the manner in which the affairs of the estate were settled, but we are of the opinion that the evk dence justified the district court in finding that the property in question passed into the possession of Jenkins as executor, and that there is nothing for which his sureties as special administrator are liable. Aeeibmed.