TESTAMENTARY LAW. 2933

An. Code, sec. 178. 1904, sec. 177. 1888, sec. 177. 1798, ch. 101, sub-ch. 12, sec. 13.

184. Every account of a guardian shall state his expenditures in main-
taining and educating his ward, not exceeding the income of his estate,
unless allowed by the court; and for no balance of money in his hands shall
he be charged interest, unless he shall consent to take the same on interest,
but the court may direct him to invest the same, and for the trouble and
care of such guardian the court may allow any commission not exceeding
ten per cent, on the annual income of the estate.

This section was intended to deal with disposition of income of ward's estate,
and contemplates allowing guardian to use an unexpended balance of income tem-
porarily upon paying interest; it does not refer to investments of corpus of estate.
Definition of term " investment"; distinction between an investment of funds, and
their retention and use by guardian. Fidelity & Deposit Co. v. Freud, 115 Md. 34.

A guardian is not entitled to a commission on the fund which he pays over to
the ward when he arrives at age. Whyte v. Dimmock, 55 Md. 455.
See notes to sec. 163.

An. Code, sec. 179. 1904, sec. 178. 1888, sec. 178. 1831, ch. 315, sec. 9.

185. Any allowance which may be made by any orphans' Court to a
guardian, for the clothing, support, maintenance, education, or for other
expenses incurred by the guardian for his ward or his estate, and which
shall have accrued subsequent to the death of the father of such ward, and
before the guardian may have been appointed or given bond, shall have the
same effect and operation in law, to all intents and purposes as if such
expense of the ward or his estate had accrued and become due subsequent
to the time of the appointment of such guardian or his giving bond.
See notes to sec. 170.

An. Code, sec. 180. 1904, sec. 179. 1888, sec. 179. 1834, ch. 228, sec. 1.

186. In all cases in which the mother is left the natural guardian of
her infant children, the orphans' court are hereby authorized and required
to allow the mother, as natural guardian, in the settlement of her accounts,
all such charges, expenses and commissions as are or may be authorized
by law in the case of other guardians.

This section expressly recognizes the mother as natural guardian of her -child,
making no distinction between males and females. This section referred to in a suit
by mother for injuries to her son. Harford County v. Hamilton, 60 Md. 346. And
see Keller v. Donnelly, 5 Md. 217.

This section referred to in construing sec. 170—see notes thereto. In re Wilmer,
137 Md. 34.

An. Code, sec. 181. 1904, sec. 180. 1888, sec. 180. 1798, ch. 101, sub-ch. 12, sec. 14.

187. On a guardian's failure to account, as herein directed, his bond
shall be liable to be put in suit, and he shall also be liable to attachment
and fine as aforesaid; but he shall not be liable to any fine in a court of law.
See notes to sec. 160.

An. Code, sec. 182. 1904, sec. 181. 1888, sec. 181. 1831, ch. 315, sec. 15.

188. No register of wills shall, ex officio, issue any citation to any
guardian for the rendering of an account where the annual income or profits
of the estate of the ward shall not exceed fifty dollars.