The opinion of the court was delivered by
Henry Pratt, of York County, died intestate in 1864, possessed of considerable property, both real and personal, and leaving as his heirs at law, his widow, Mary A. E. Pratt, and two children, Eliza, now the wife of G. C. Edwards, and Joseph Pratt. William Hardin obtained letters of administration on the estate. In 1866, Mrs. Pratt married Grandison Williams, and in 1867, before the estate was fully administered, Hardin, the first administrator, died; and in 1868, the said Grandison Williams was appointed administrator de bonis non of the unadministered estate. As such administrator he made four returns; and in 1890, after the children of the intestate had attained their majority, they instituted this
The defendant, Williams, answered, alleging that, upon a proper accounting, he owed the plaintiffs nothing, but had overpaid them' largely. The defendant, Grandison Williams, with his answer, filed a statement of his account as administrator, to which there were numerous exceptions, and the judge of probate, after taking much testimony and hearing argument, rendered his decree, finding that the distributive share of Mrs. Eliza P. Edwards in that portion of the estate of Henry Pratt, deceased, which is now ready for distribution, is the sum of $8,818.74, and the amount due Joseph Pratt is the sum of $8,292.74, besides interest on both shares as stated. The decree of the probate judge, W. H. MeCorkle, Esq., gives a clear and full statement of the facts of the case, with the points made and ruled by him, and (omitting the statement of the account) should appear in the report of the case.
The defendant appealed to the Circuit Court upon various grounds (eighteen in number), and the case coming on for trial by Judge Fraser, he concurred with the probate judge both in his findings of fact and his rulings of the law thereon, and dismissed the appeal. Thereupon the defendant appeals to this court upon various exceptions, which are all printed in the record. The questions at issue arise mainly upon credits claimed by Williams as administrator, in his account before the Probate Court. We will not attempt to go into detail and consider all the items of account seriatim; but, following the course of appellants’ counsel, consider the poiuts involved under four general heads, as follows:
It seems to us that this is a proper case for equitable “set-off.” As was said in Falconer v. Powe, Bail. Eq., 158: “It is true, that at law these payments could not have been set up in