ering v. Stainford, 2 Ves. Jun'r, 272, 581; Harwood v. Oglander, 6 Ves. 199, 217.) 8h. Form of Stating Guardian's Accounts. The form of stating a guardian's account will complete the illustration of the subject. It will be observed that, in the form annexed, the account is supposed to extend through six years; that for the first two years (what seldom happens), the balance is in favor of the guardian, thus affording an opportunity of showing how interest is charged in that case (namely, on the principal alone, and not on the interest); whilst afterwards it is on the side of the ward, and thus shows how interest is charged in that case also; and that for the last year the wardship is supposed to be ended, so as to entitle the guardian to be treated as an ordinary debtor. The notes appended will remind the student of the explanations which have already been given in connection with the several particulars in the account which illustrate or exemplify them. 1866. May 1 "Interest on Disburs'ts of June 1, 1865, 11 mo.. .(1) 60 00 .(2) 2,500 00 (3) 3,000 00 1 To Balance per contra (Prin. $5,562.50) (b)... 12"Disbursements for Ward, per vouchers,. Aug. 66 1 Do. "Interest on disburs'ts of July 12, 1866, 9 mo. 18 d. (a) 16 56 333 72 40 001 $6,568 28 "Interest on Disburs'ts of June 1867, 10 mo. 12 d, (a)... 6. 96 11 44 346 08: 2,083 50, 32,961, 97 $41,670 00 1868. June 24 To Disbursements for Ward, per vouchers. "Interest on Disburs'ts June 24, 1868, 10 mo. 6 d. (a)... 40,191 52 1869. Aug. Oct. 6 To Disburs'ts for Ward, for coal mine, per vouchers, (15) GUARDIAN'S ACCOUNT S. with C. C. his Guardian, Cr. 1865. May May 2 By Cash received for Ward, this day.. 50 00 1866. 1 "Balance due Guardian, (Princ. $5,562.50) (b)............................. 5,755 00 $5,805 00 1867. May 1868. Jan. May 30 By Cash received for Ward, this day..... 66 Profits, one year, $30,000 U. S. 6 per ct. bonds,........ "Interest on money received 30th May, 1867, after thirty days, 10 months. (d), (a)............ "Estimated profits of Coal mine, two years, $6,568 28 28,540 00 1,800 00 1,330 00 10,000 00 $41,670 00 1869. Jan. 1" Profits, one year, U. S. bonds of $30,000, 6 per ct., "Estimated profits of coal mine, one year, 32,961 97 1,800 00 27 00 4,500 00 1,977 72 $41,266 69 1869. May Nov. 2 By Balance per contra, invested by order of court,.. 40,191 52 1,205 96 Carried forward,........ $41,397 48 Jan. ..(17) 5,020 00 56 40 "Interest on Disbursements, Oct 1, 1869, 7 mo. (a)...... 22 00 25 00 189 20 241 80 39,473; 23 $45,027 63 1 1870. Oct. 1 To disbursements for Ward, per vouchers............ 1871. May 1 "Interest on disburs'ts of Oct. 1, 1870, 7 mo. (a) 44 95 571, 75 48,721 04 $50,907 74 |