This is a second appeal in which the Appellant is challenging the order of Tanga District Court at Tanga which ordered the Appellant, an administrator of the estate of the late Simon Msigwa, to return Tanzania Shillings. 8,000,000/= to the Respondents; the daughters of the late Simon Msigwa. The first appellate court also ordered the Appellant to return Tanzanian Shillings 8,000,000/= to the Respondents and the remaining amount of Tanzania Shillings 8,000,000/= be given to the Respondent’s mother who was still legally married to the deceased at the time he died. The Appellant was still dissatisfied and he has preferred this appeal.