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MEL Mo 0080 ROOM MOO L 42654- -KLOPP hBARTLETT CO.,PRINTING,LITHOGRAPH I NG,STATIONERY; OMAhA estate the sum of X18,458.32. That said Harry A.Westerfield, as special administrator, converted the personal property which 2% sure of 027,653.15; and expended therefrom for taxes and repairs and other expenses of maintaining the said property, the sum of 09,194.83; leaving the net yield from the income of the laid real estate the sum of X18,458.32. That said Harry A.Westerfield, as special administrator, converted the personal property which passed under the will and which is described in finding numbered 3 in said decree of June 1st, 1905, as of the value of $10,000.00, and received therefrom the sum of $7,949.700; and expended, in the process of collecting and reducing the same to money, the sum of $201.73; leaving the net yield from the personal estate the sum of $7,74-3-05- That the amounts received by Harry A.Westerfield, as special administrator, and set forth in the two proceeding findings, were mingled by him as stated, in the fifth finding of said decree of June 1,1908, and out of the same he paid to the defendant, Ida M.Wharton the such of $20,700.00 on ,. account of her allowance as widow; and paid to himself for his services in reducing the personal property to money and collecting the same, the ;gum of 0794.97; and for the expense of collecting the income of the real estate and for his services in caring for the said estate the sum of $2,259.93; making a total retained by him for his services of $3,054.90; and paid for the expenses of erecting a monument upon the grave of George H.Bogge, deceased, the sum of $1,400.00. That the said special administrator paid to Irving F.Baxter administrator with the will annexed, . the sum of $1,051.47,that being the amount remaining in his hands after the foregoing disbursements. Upon the foregoing findings of fact and the findings of fact made in the said decree of June 1, 1908) the Court adopts the following conclusions of law, to wit: The devise to Westerfield, trustee, as set forth in the will being the devise of the "rest, and residue" of the estate of'which the testator died seized, the gift of personal property to the defendant Ida M.Wharton, was exempt from the allowance made to her by the County Court and form all debts and expense of administration; but she is not entitled to have the amount of said legacy, which was expended by the special administrator aforesaid, now set off against the sums charged 2 to Pier in this accounting as partial payments of the annuity of $5400,00; to which ruling the plaintiffs except and to the refusal to allow such set off the defendant Ida M.Wharton, excepts. The "rest and residue" of the estate which passed into and constituted the trust estate under th devise to Westerfield, trustee, was that which remained after payment of the allowance made by the County Court to the widow and all debts, specific legacies and expense of administration, and no part of the sum of $20,700.00 paid to the said Ida M.Wharton as aforesaid was paid out of the trust estate; to which the plaintiffs except. The only sums which hate been paid to or received by the said Ida M.Wharton out of the trust estate, are specially found and set forth in the findings of fact made by the Court in said decree of June 1,1908 and numbered 6, and 7, to wit: Total paid by H.A.Westerfield as trustee, $7,593.71; and total paid by J.C.Wharton as trustee, $4,182.50; making the aggLregate sum of $12,076.21; and there is now due the said Ida M.Wharton for arrears of the annuity of $5400.00 during the period from June 1,10095 to Jan.1,1908 the sum of $55,873.792 to which the plaintiffs except. It is therefore considered, ordered and decreed by the Court that the defendant John C.Wharton, trustee of the express trust created by the will of George H.Bogge, deceased, and hid successors in trust, pay to the said Ida M.Wharton out of the trust estate, the sum of $55,0073.79 with Interest thereon at the rate of T4 per annum from the date of this decree, in addition to the sums heretofore decreed to be paid to her, and in satisfaction of the sums due to her annually from the date of the death of the testator, to Jan. 1,1908, as determined by the judgment and the mandate of the Supreme Court in this cause; to which the plaintiffs except., It is further considered, ordered and decreed by the Court, that the judgment heretofore rend- ered in this cause by this Court for costs against the defendant Ida M.Wharton, be and the same hereby id modified in accordance with the decision of the Supreme Court; and it is considered, ordered