In re Estate of Kastelic

*111OPINION

By JOY SETH HURD, J.

The determination of the issues involves the construction to be placed upon §§10509-176, 10509-121 and 10509-81 GC. The section of greatest importance involved is §,10509-176 GC which came into effect on January 31, 1932, that section is as follows;

“In rendering such account every executor or administrator shall produce vouchers for debts and legacies paid, and for funeral charges and just and necessary expenses, together with certificates from the County Treasurer and the County Auditor showing that all returns for taxation have been made and that all taxes charged…