New York Supreme Court December 15, 1856 (Howes v. Davis)

Clerke, J.

—The commissions allowed by the Revised Statutes, to executors (2 Rev. Stats., 93), are:—

For receiving and paying out all sums of money not exceeding $1,000—5 per cent.

For receiving and paying out all sums of money not exceeding $4,000—2^ per cent.

For all sums above $5,000—1 per cent.

That is, for receiving, one-half these rates, and for paying out one-half.