MARVIN MANDEL, Governor                         67

first had and obtained; and any sale or removal without an order of
court previously had shall be void, and no title shall pass thereby to
the purchaser, and his guardianship may be revoked, and the same
proceedings relative thereto shall be had as are prescribed herein in
regard to sales made by administrators without such order.

[195] 27. Sale or removal without consent of all guardians.

When there are two or more guardians, and the sale or removal
has been made without the consent of all, the revocation shall only
extend to the person or persons so offending, and the remaining
guardian or guardians shall have full power to discharge all the
duties connected with his or their office.

[196] 28. Sales provisions not applicable where guardian appointed
by will.

Nothing herein shall apply where a guardian has been appointed
by will, with power to sell property without making a return of such
sale to the orphans' court.

[197] 29. Accounts—What first accounts shall state.

In the first account to be rendered by a guardian, he shall state
the property received by him from an executor, administrator, or
otherwise, belonging to his ward, and every increase, and the profits
thence arising, if any.

[198] 30. Same—Statement of expenditures for maintenance
and education; interest on balances.

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 percent on the annual
income of the estate.

[199] 31. Same—Allowances between death of father and appoint-
ment of guardian.

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 appoint-
ment of such guardian or his giving bond.

[200] 32. Same—Allowances to mother as natural guardian.

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.