Nye's Estate

Waite, P. J.,

The first and final account of J. M. Sherwin, executor of the estate, is before the court for audit and distribution. The total assets of *269the estate amount to $1,157.93. Preferred claims, including taxes, administration and attorney fees, have been paid amounting to $159.63, leaving for distribution a balance of $998.10. The estate is insolvent. There are unpaid preferred claims including hospital bills, doctor bills, and medicines, but excluding rent charges, amounting to $368.18, leaving a balance of $629.92 for the payment of all other claims. The above-enumerated preferred…