In Re Mower's Estate

LARSON, Justice.

This is an appeal from the district court of Sanpete county, and presents for determination two questions: (1) The construction and application of section 101-4-6, R. S. Utah 1933; (2) Are the expenses of administration, last illness and funeral, chargeable against the estate before deduction of the homestead, or of widow’s one-third interest? There is no substantial dispute in the facts. The record reveals:

That Charles A. Mower, a resident of Sanpete county, died testate in January, 1934, leaving surviving him a widow, Rhoda Mower, the appellant, and some adult children by a…