223 Pa. 307 | Pa. | 1909
Opinion by
In disposing of a rule for judgment for want of a sufficient affidavit of defense nothing is before the court except the plaintiff’s statement and the defendant’s affidavit in reply to it. To these the court below was confined in determining whether the rule for judgment in this case should be discharged or made absolute: Allegheny City v. McCaffrey, 131 Pa. 137; Columbia National Bank v. Dunn, 207 Pa. 548; Scott Manufacturing Co.
By sec. 29 of the Act of March 29, 1832, P. L. 190, a certified transcript from the orphans’ court, showing a balance due by an executor, administrator or guardian as ascertained by that court, when filed in the court of common pleas of the county, becomes a lien on the estate of the accountant and upon it an action may be brought or a scire facias issued by any person interested for the recovery of the amount due him. When such certified transcript is filed in the common pleas, and an action is there instituted upon it, the amount appearing due from it by the accountant at the time of the adjudication of his account is conclusive, unless reduced by payments after the adjudication: Royer v. Myers, 15 Pa. 87; Burd’s Executors v. McGregor’s Administrator, 2 Grant, 353. The common pleas may not modify in any manner the amount ascertained by the orphans’ court to be due from the accountant at the time of the adjudication. Over the account of an executor, administrator or guardian, and in ascertaining the amount to be due from him to a distributee, the jurisdiction of the orphans’ court is exclusive, and after that court has ascertained the amount due no defense but payment is available in an action brought against the accountant under the provisions of the act of March 29, 1832. The adjudication by the orphans’ court of the amount due is not tó be attacked in the common pleas. “By the act of the 29th of March, 1832, the orphans’ court is declared to be a court of record, with all the qualities and incidents of a court of record at common law. Matters within their jurisdiction cannot-be reversed or avoided collaterally. . . . Payments made by the guardian would be a defense to a suit to enforce the decree, although every previous transaction between the parties would be concluded by the decree:” Eichelberger v. Smyser, 8 Watts, 181.
Judgment affirmed.