2 Watts 259 | Pa. | 1834
The opinion of the Court was delivered by
In cases of legacy and distribution, the chancellor has jurisdiction, by the English law, concurrenily with the spiritual court; and the account is settled in the one court or the other, accotding to the recourse of the claimant. But where an administrator exhibits his account in the spiritual court, without suit or citation, and merely to save the penalty of his bond, it. is neither verified by his oath nor submitted to examination, except when a party in distribution voluntarily appears to contest it; and then it must be sworn to, and may be examined. A voluntary account., however, concludes none but litigants, for the reason that parties unheard are not. bound, if they were not cited, or did not contumaciously refuse to appear. Swinb. 468 ; 4 Burns Eccl. L. 426. Such is the English law ; and it will be perceived that it differs from our own, not so much in its principles as in its forms of administration. For want of a court with specific equitable powers, the jurisdiction of the chancellor is given to our courts of law; and a common law action may be maintained for a distributive share. But a more material difference is, that the account is settled before the register in all cases, subject to further examination and confirmation by the orphan’s court; and that whether the settlement be voluntary or on compulsion, the citation by the accountant, which issues, by the English practice, to the parlies interested to be present at the passing of the account, is superseded in our own by the register’s advertisement. On the principle of the English law, an account settled on notice, equivalent to that given by a citation, would be conclusive of the matters contained in it; yet it was not originally thought to be so here, and ' probably because it is always a harsh measure to affect parties with constructive notice who may have been ignorant of the whole matter. But surely one who had in fact contested the account, would, at all times, have been prevented from contesting it a second time, by that species of estoppel of which Heller v. Jones, 4 Binn. 61, furnishes an example. All supposable differences, however, have been merged in the decision of M’Fadden v. Geddis, 17 Serg. & Rawle 336, by which it was settled on principle, and with a view to establish a rule for the future, that a decree of the orphan’s court, confirming an administration account, is, in all cases, conclusive of the matters contained in it, when attempted to be drawn into controversy in a collateral action ; and as such, it was followed in M’Lanachan v. The Commonwealth, 1 Rawle 357. If this rule is to be broken in upon by exceptions, hard cases will not be wanting for pretexts, and we shall soon be in a state of as great uncertainty as to its extent., as we previously were as to the effect of the decree. What remains, then, is to apply it to the case before us. The ac
Judgment affirmed.