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Since the Devolution of Estates A ct the practice that formerly obtained in administration actions has become almost obsolete. With the passing of this form of action the growing practice of obtaining judicial approval of executors and administrators accounts by an audit in the Surrogate Court has become of much more importance. That no work, either English or Canadian, covers just the ground I have attempted in this volume is some reason for its appearance. No apology is necessary for the number of American cases referred to, more especially in the chapters dealing with testamentary expenses and allowances to and the liabilities of executors and administrators. Much of the law in this respect is grounded on habits and customs of life, and, in many respects, our habits and customs assimilate more closely to those of Americans than to those of Britons. A part from this the decisions of the American courts, more especially those of the Eastern and South-E astern States, are deservedly held in high repute. I had hoped to be able to incorporate in the Appendix the now Surrogate Court Rules, but these appear to be do nearer promulgation now than a year ago. C. IT. WlDDIFIELD. I )von Sound, A pril, 1016.
(Typographical errors above are due to OCR software and don't occur in the book.)
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