Contrary to the claims of her collateral kinsmen, it was judicially determined that the writing executed by Ethel Clay in July 1960 and admitted to probate October 6, 1966, was her last will and testament. Earney v. Clay,
Subsequent to final decision in the will contest (Earney v. Clay, supra,
Pared of its diffusion, the amended petition of plaintiffs sought: (1) to establish a resulting trust to that part of the testamentary trust which plaintiffs asseverated was in excess of the sum necessary to satisfy the terms of the testamentary trust and have the excess paid to plaintiffs as intestate property (§ 474.030 RSMo 1969, V.A.M.S.) under § 474.010(2) (c) RSMo 1969, V.A.M.S.; (2) to set aside the sales of real estate made by the executor on the averred grounds that he, “acting illegally, fraudulently, in collusion with the purchasers, and in excess of the authority granted him under the will, and for the purpose of appropriating an advantage to himself and to the purchasers, in fraud of, and to defeat the rights of the plaintiffs,” sold the real estate for “less than one half its true value”; and (3) to establish plaintiffs’ rights to reconversion by election. Plaintiffs tendered the sum of $2,000, claiming it was sufficient to insure the proper execution of the testamentary trust. The trial court’s findings of facts and conclusions of law [Rule 73.01(b), V.A.M.R.] compelled a judgment adverse to the plaintiffs on all scores and they appealed.
Plaintiffs’ points relied on, as penned in their brief are: “I. The Court erred in failing ... to set aside the sale[s] of real estate by the Executor . . . because: A) The evidence clearly established that the Executor was directly and indirectly interested in the sale, that he failed to exercise the same degree of care and judgment one would use in disposing of his own property, and that he failed to obtain or even attempt to obtain an adequate consideration for the property. *63 II. The Court erred in failing and refusing to recognize appellants’ right to reconversion by election, because: A) The evidence clearly established appellants’ right of reconversion. III. The Court erred in ruling that the assets of the . Estate, and of the testamentary trust, were not in excess of the amount necessary to carry out the terms of the trust, and in failing and refusing to declare a resulting trust for the excess, because: A) The undisputed evidence was that the grave sites could be maintained for not more than $100.00 per year, and a principal of $2,000.00 would be more than adequate to carry out the terms of the trust, and to provide for the future as well. IV. The Court erred in finding that the four tracts . . . were of the fair and reasonable market value of $14,800.00 in 1966 and determining that the value of this land in 1972 was only $13,800.00 plus 30%, or $17,940.00 because: A) The credible evidence in regard to the value of the real property in 1972 was that evidence submitted by appellants’ witnesses, and the credible evidence in regard to appreciation in value of real property between 1966 and 1972 was that evidence submitted by appellants’ witnesses. [No citation of authority follows point IV], V. The Court erred in finding that there were 30 grave sites in the cemetery and more to be added, which were contemplated by the terms of the will, because: A) The language of the will does not include the distant relatives about which respondents testified.” [No citation of authority follows point V.]
As we have frequently and unfortunately been required to do, we observe initially that the points relied on save and state nothing for appellate review. Rule 84.04(d) condemns abstractions and conclusions, states that the points should be accompanied “with citations of authorities thereunder,” and mandatorily requires that each point shall state not only
what
the alleged error was but
why
it was error. Keith v. Tucker,
Because of the interrelation, Points I and IV will be considered together. The will imposed upon executor the ab *64 solute and mandatory obligation of selling all property of the executrix, leaving him only discretion of selling it at such price to such person as he should see proper and whether to sell it in whole or in parts. 33 C.J.S. Executors and Administrators § 274 b., pp. 1292-1293. When the will confers upon the executor the power to sell property, he has the option of acting under the testamentary direction without recourse to the court for license or order, or under the law governing administration. § 473.457, subd. 3 RSMo 1969, V.A.M.S.; Historical Note, 26 V.A.M.S., p. 155; 33 C.J.S. Executors and Administrators § 277, at p. 1299. Plaintiffs do not question executor’s authority to sell the land without court order or supervision.
The real estate in question, consisting of four tracts, was inventoried, appraised by various witnesses and sold by the executor at and for the following sums:
INVENTORY PLAINTIFFS' WITNESSES HALL LEA DEFENDANTS' WITNESSES PERKINS SWYERS MORRIS SALE PRICE
TRACT NO. (ACRES) DEC. 1966 NOV. 1967 SEPT. 1972 SEPT. 1972 FEB. 1972 DEC. 1966 DEC. 1966 FEB & MAR 1972
1 (3A.) $ 1,500 $ 2,250 $ 4,500 $ 1,500 $ 1,500 $ 1,500 $ 1,800
2 (75A.) 3,000 3,750 11,000 3,000 3,000 3,000 3,600
3 (7A.) 200 2,975 1,400 200 300 200 240
4 (25A.) 10,000 14,750 10,950 7,500 10,000 10,000 7,500
TOTAL $14,700 $23,725 $33,725 $27,850 $12,200 $14,800 $14,700 $13,140
As already stated, Tracts 1, 2 and 3 (85 acres) were sold to executor’s parents for a total of $5,640; Tract 4 (25 acres) was sold to the son of the deceased co-executor for $7,500.
When the will contest case was instituted is not disclosed in the record before us. Nevertheless, the executor’s authority to sell the property under the will was or should have been suspended during the pendency of the contest (3 Missouri Practice-Probate Law and Practice-Maus, § 276, p. 240), and he cannot be faulted for not selling until after the contest had been determined. The executor did not advertise the property for sale except “by word of mouth.” He did not discuss the sale with plaintiffs herein (and we know of no duty on his part to do so) or list the property with any real estate agency. Executor did, however, counsel with the estate’s attorney and scrivener of the will, and recalled the names of three people other than the purchasers with whom he talked about selling the land, explaining: “I wouldn’t say that those are the only ones I talked to. Those are the only ones who come to my mind right now.” The executor recounted that he received no offers from anyone on any tract after the vandalism except those who bought and did not seek independent appraisals of the property values subsequent to those reported in the inventory. There was ample evidence that after Tract 4 was appraised at $10,000 in December 1966, the house thereon had been extensively damaged by vandals before it was sold in March 1972 for $7,500.
The initial deficiency in plaintiffs’ Point I is that there is no rule or law condemning an executor merely because he was “directly and indirectly interested in the sale.” (Our emphasis). Through interpolation of *65 that portion of the point in plaintiffs’ favor, we suspect they are contending the executor, directly or indirectly, became the purchaser of the property he sold pursuant to directions of the will. From § 165 RS 1889, through § 463.300 RSMo 1949, the law provided: “ . . . nor shall the executor ... at public or private sale, directly or indirectly, become the purchaser of such real estate; and all sales not made in accordance with the provisions of this section shall be null and void.” Laws 1955, p. 385, § 174 (now 473.477 RSMo 1969, V.A.M.S.) changed the statute to read: “No executor . . . shall purchase any property belonging to the estate . unless written consent thereto is filed by the distributees.”
Co-executors named in the will were “my husband’s nephew, David Lee Clay and Darrell Branson.” Use of “nephew” in the singular would indicate that only Clay was a nephew. What, if any, relationship existed between the surviving executor and the son of the deceased executor who purchased Tract 4, is not revealed. No evidence was offered which held the slightest soupgon that by selling Tract 4 to the son of the deceased co-executor the executor, either directly or indirectly, became the purchaser of that property.
In order to bring the executor’s sale of Tracts 1, 2 and 3 to his parents within the condemnation of any of the foregoing statutes, it was necessary that plaintiffs allege and prove that executor, directly or indirectly, bought at his own sale. There is no claim or showing of a direct buy or that executor’s parents in buying the three tracts were acting as agents or straws under a resorted-to pretense, to place title to that property in the executor. The facts here are unlike those reported in Wortham v. Marten,
If an executor once sells the property in the prescribed manner, the statutes prohibiting him from purchasing at his own sale do not forever preclude him from later making a good faith purchase of the same real estate. “The ‘mere circumstance of the subsequent sale by the purchaser’ to the [executor] ‘is not sufficient to warrant the assertion that’ the sale [by the executor] was not made in good faith. No presumption of collusion arises from that fact alone.” Mumbach v. Nienhaus,
The concluding phrase of Point I, that executor “failed to obtain or even attempt to obtain an adequate consideration for the property,” is necessarily akin to Point IV complaining of the trial court’s finding as to the reasonable market value of the real estate, because if the court was not clearly erroneous as to the values, it would seem to follow that sufficient consideration had been obtained from the transaction to bar setting aside the sales on that ground. Even a negligible conversancy with litigation respecting real estate values, incites a suspicion that experts on the subject, more often than not, are so divergent in their conclusions they may not be opining on one and the same parcel. As attested by the above chart-summary of the testimony on values, there were, indeed, differences of opinion as to the worth of the four tracts. Albeit plaintiffs would have us rule defendants’ witnesses were not competent or qualified, the
*66
transcript discloses that at trial plaintiffs voiced no objections to the qualifications or competency of defendants’ experts Perkins and Morris. “If there has been no objection in the trial court to the competency ... or to the qualification . of a witness, none may be interposed on appeal.” Hildreth v. Key,
The penultimate section of Point I that executor, in selling the real estate “failed to exercise the same degree of care and judgment one would use in disposing of his own property,” is not acceptable in view of the contrary findings by the trial court. While the broad authority extended by testatrix to executor to sell the property to such person at such price as he saw proper would not alter the position of trust occupied by executor to those interested in the estate [Rawlings v. Rawlings,
As to plaintiffs’ Point II, and predicated on the doctrine that equity deems that done which ought to be done, we have first the rule that when a testator, in a valid testamentary fashion, unmistakably directs that his real estate be sold, there is an equitable or constructive conversion of the real estate into money. Hull v. McCracken,
Finally we come to Points III and IV, commencing with the principle that unless the transferor manifests an intention that no resulting trust of the surplus should arise, where an express private trust is gratuitously created by will and the property bequeathed or devised to create it proves to be larger in amount than is necessary to accomplish the purpose of the trust, the surplus is to be held upon a resulting trust for the estate of the settlor (Restatement, Second, Trusts § 430; Bogert, Trusts, 2d ed., § 469; Scott, Trusts § 430; Bogert, Law of Trusts § 76 4th ed. Hornbook Series), and if the sum constituting the resulting trust be not validly disposed of by will, it should be distributed as provided for partial intestacy. § 474.030 RSMo 1969, V.A.M.S. Absent a statute making it so, a bequest for the perpetual care and maintenance of individual grave sites or burial lots is not a bequest for charitable purposes (Earney v. Clay, supra,
After the costs of administration are paid, etc., it is estimated that the net value of the estate, which will go to the county court in trust, will approximate $10,000. Of course, there has been no experience on which to judge what it will cost now or in the future to decorate and maintain the grave sites in the fashion directed by the will. The only evidence adduced relating to past maintenance costs of Liberty Cemetery, illustrated that money expended by
*68
the cemetery association varied annually from a low of $81 to a high of $719. Such information cannot be accurately employed to calculate the per grave site cost of maintenance because, although there are presently perhaps 250 to 300 grave sites in Liberty Cemetery, the size of the cemetery is not known, the sums expended by the association in the past were necessarily attuned to the amount of money on hand (which varies from year to year), much of the maintenance work (which was valued at near $1,000 annually) is provided by volunteer “interested persons” who gather twice a year to “clean up” the cemetery, and no facts were presented to compare the quality of maintenance performed by the association and that desired by testatrix. Moreover, it was shown that the donated work “gets less and less each year.” To compound the problem of calculation, the number of grave sites to be decorated and maintained from earnings of the trust fund cannot be figured from the evidence. Plaintiffs (Point III) base all their calculations on selected assumptions and their assertion “that there were only seven members of the immediate Clay family besides [testatrix] buried in the cemetery”, and their disagreement (Point V) with the trial court’s finding that there “are seven Clays buried in one area and others scattered over the cemetery with some 150 feet from one Clay grave to another. There are perhaps 30 Clays buried in the cemetery, and some 22 persons related to the Clays buried there. Some of the Clay family still lives and Charles Clay own [sic] 11 grave sites in the cemetery and he expects to be buried there.” The word “family” may be so broad or narrow as the intention of the party using the word makes it appear [Lister v. Lister,
The county court, per § 214.180 RSMo 1969, V.A.M.S., is limited to investing in or loaning said trust fund to only U.S., state, county or municipal bonds or first real estate mortgages or deeds of trust. Plaintiffs’ evidence was to the effect that interest rates on these investments since 1941 varied from less than 4% to 8%. No witness could predict, considering inflation and other economic fluctuating factors, what the cost of maintaining cemeteries or what the interest rates would be in the future. Totally ignored by the parties were the provisions of § 214.170 RSMo 1969, V. A.M.S., that the county “court shall retain five percent of the incomes from all trusts and gifts to create a fund to reimburse any trust or gift which has a loss. The court shall have authority to increase or decrease the said five percent as may be necessary to keep all trusts and gifts intact.” Whether the County Court of Crawford County had other trusts or gifts to administer, whether such gifts or trusts were intact or not, and how much was or would be necessary to keep them so, is something concerning which neither the trial court nor this court has been advised.
This case cannot be compared to Clark v. Portland Burying Ground Association,
The judgment nisi is affirmed.
