56 Iowa 26 | Iowa | 1881
. Section 2371 of the Code is .in the following words: <( When the deceased leaves a widow all personal property which }n his hands as the head of the family would be exempt from execution, after being inventoried and appraised, shall he set apart to her as her property in her own right, and be exempt in her hands as in the hands of the decedent.”
Counsel for appellant contends that the property did not vest in Martha Blair because it was not inventoried, appraised and set apart to her, and that at her death it was assets of the estate of Alexander Blair, to be administered upon, the same as other personal property of the estate.
We think this an improper construction of the statute, at least as applicable to the facts of this case. There is no dispute as to the character of the property. It was exempt from execution in the hands of Alex. Blair. His widow took and retained possession of it while she lived. It was not assets of the estate of Blair to be administered upon as such. Ellsworth v. Ellsworth, 33 Iowa, 164. The law vests the property in the widow absolutely. The purpose of the inventory and appraisement is to identify it in order to determine that it is in fact exempt from execution, and set it apart from the other property not exempt. But the widow’s right to that which by the law is hers absolutely does not depend upon the inventory and appraisement. In this case it is not only conceded that the property was in fact exempt, but that the widow took possession of it and retained it during her life. We have no doubt that it was her property under the statute, and that the administrator of her estate was entitled to it as assets to be administered upon.
II. It is urged that.the court erred in allowing the claim as one of the third-class. It is said it should be .established if at all as one of the fourth class, because it was not at any time filed as a claim against the estate. Code, § 2420.
This appears from the pleadings to be an ordinary action
III. It appears from the abstract that interest was allowed on the value of the property from January 12, 1877. No demand of the property was made until January 12, 1878, and plaintiff concedes that interest should be computed from the latter date. The judgment will be modified accordingly.
Modified and Affirmed.