Rule VIII

Reports of Sale of Real Estate, Partition and Dower

No order for the confirmation of any report of sale of real estate by an executor, administrator or guardian, or report of commissioners in partition or dower, shall be made until at least eight days after filing such report, unless all parties interested in the estate shall in person or by attorney or guardian, consent in writing to such confirmation, or unless, in the opinion of the court, such delay shall be clearly injurious to the estate. Any person interested therein desiring to object to such confirmation may file objections in writing setting forth the reasons therefor.

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Rule IX

Petition for Widow's, Allowance

Notice of hearing on a petition for allowance for the support of a widow or minor children shall be personally served upon the executor or administrator of the estate of the deceased at least five days prior to the hearing on such petition, unless such executor or administrator appear in court or in writing waives such notice.

Rule X

Assignment of Dower

A petition for the assignment of dower shall set forth a full and accurate description of the lands situate in this state, owned by a deceased husband and of which he died seized, from which the petitioner asks to have the dower assigned, the name, age and place of residence of the widow and the names of the heirs-at-law, the time when the husband died, and his domicile at the time of his death; also that her right to dower has not been barred and is not disputed by the heirs or devisees, and that the widow or some other person interested in the land wishes it set apart. In case there be any minors or other persons under legal

disability, having no legal guardian other than such widow, no hearing shall be had on the petition until after the appointment of a general guardian or a guardian ad litem for them.

Rule XI

Settlement of Administration and Guardianship Accounts

SECTION I. Form-All accounts of executors, administrators, guardians and trustees shall be made in writing, duly verified, and contain an accurate, itemized statement of all receipts and disbursements, unless all persons interested in said estate shall waive such itemized statement.

SEC. 2. Notice of Hearing.-Before the allowance of the account of any executor, administrator, guardian or trustee, notice shall be given of the time and place for the examination and allowance of same by publication for three successive weeks, or by personal service of notice thereof upon all the parties interested therein at least ten days prior to the time for such examination, unless such notice shall be waived in writing by all the persons interested therein.

SEC. 3. Examination.-Any party interested desiring to contest such account may be required by the court to file specific objections thereto in writing and serve a copy thereof upon the accounting party or upon his attorney, in case he shall have appeared by attorney, within such time as the court shall direct. It shall be within the discretion of the court in any case and at any time to require an examination of the accounting party with or without application therefor.

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Rule XII

Guardian Ad Litem, or Next Friend

The court may, when it shall be deemed necessary, appoint a guardian ad litem or a next friend to appear for any minor or other person under legal disability, to represent him in any matter pending before the court or to

prosecute any matter or proceeding in his behalf, with or without notice as the court may direct. Upon the application of such minor or the next of kin of the ward or for any reason in the discretion of the court, such appointment may be revoked and another guardian ad litem or next friend appointed.

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Rule XIII

How Persons May Be Cited

A citation to any person over whom the court has acquired jurisdiction to account or appear before the court in any case authorized by law may be by citation or order of the court, and by personal service of a copy of such order or citation, or, if the person cited cannot be found within the jurisdiction of the court, by publication of such order, or mailing a copy thereof directed to such person at his postoffice address, if the same can with due diligence be ascertained, postage paid. Such mailing may be proved by affidavit.

Rule XIV

Personal Service of Papers

All orders, citations, notices, subpoenas or other papers required to be served personally, may be served by the sheriff or any constable or other suitable adult person, and the service proved by the admission in writing of the person served, or by return of the officer or by affidavit.

Rule XV

Continuance-Adjournment

Any matter noticed for hearing may, by agreement of the parties who appear or in the discretion of the court, be continued to any certain day.

Rule XVI

Withdrawal of Files and Records

No records or papers on file shall be withdrawn from the files except for the purpose of proper examination in the office where they are deposited; and they shall not be removed from such office unless entrusted to one of the officers of the court, or a clerk or messenger therefrom, or of another court in which such records or files are required in the trial of a cause.

All orders and decrees of the court shall be in writing or printing and signed by the judge. Such original orders or decrees, after being recorded shall be placed in the files of the court. Upon the final settlement of any estate or completion of any proceedings in the court, all petitions, orders, and other papers filed therein shall be arranged and attached in the order in which they are filed, and a certificate of enrollment annexed thereto by the judge, register or clerk of the court.

Adopted, Feb. 19, 1903, to take effect, Jan. 1, 1904.

TABLE NO. I

Table Showing Present Value of $1.00 Per Annum for Life to

Life Tenant of Age Indicated

This table and the one following will be used for calculating the great majority of problems arising under the inheritance tax law. Occasionally, however, there may be annuities payable quarterly, half-yearly, or at the date of death of decedent and annually thereafter, or there may be joint life, survivorship, or reversionary annuities, in which case full data should be sent to the auditor general who will obtain from the commissioner of insurance the value of the several interests therein and forward the result to the judge making the request.

Michigan.

The value of life estates and life annuities is computed by multiplying the annual income or return by the amount indicated opposite the age of the life tenant or annuitant. Thus, in an estate of $2,000, a person aged forty has a life interest; the annual income is five per cent of this amount, or $100; this multiplied by the amount indicated for age 40 in the table13.86812-equals $1,386.81, which is the present value of the life estate or annuity.

The value of the remainder or reversion is computed by first finding the value of the supporting life estate or annuity and subtracting this from the principal sum. Using the above illustration, the principal sum of $2,000-$1,386.81 (the life estate) equals $613.19, the remainder.