Inasmuch as it is the duty of the executor of the will to see that the deceased person is properly interred, the necessary expenses attending that duty shall be a charge against the estate of the decedent. Funeral expenses and expenses of administration are not required in the first instance to be presented to the court for allowance. It is proper for the executor or administrator to pay these expenses and credit the amount charged to himself against the funds afterwards in his hands. If it appears that it is for the best interest of any estate that the taxes on the real estate should be paid the court may enter an order authorizing either the executor or administrator, as the case may be, to pay such taxes. The effect of this is for the preservation of the property and for the benefit of the estate. Taxes that are due at or prior to the death of the decedent, either personal or real, being liens on all of his property, must be paid from the personal estate in the hands of the executor or administrator.

2 Smith vs. Coal Mining Co., 83 Ill., 48.

3 Heyward vs. Burk, 151 Ill., 121.