In re the Estate of Rose

This is an appeal from an order settling the account of the administrator.

Section 1631 of the Code of Civil Procedure provides that, in rendering his account, the administrator must produce and file vouchers for all charges, debts, claims, and expenses which he has paid, and lie may be examined on oath touching such payments ; if a voucher is lost, or for other good reason cannot be *350produced on t'he settlement, the payment may be proved by any competent witness.

According to section 1632, he may be allowed any item of expenditure not exceeding twenty dollars for which no voucher is produced,…