This is an appeal from a judgment confirming and approving an order of distribution made by the probate court. The cause was tried in the circuit court on an agreed statement of facts. Orin E. Stambaugh died childless and intestate in Poke County on January 27, 1919. He left surviving his widow, his mother and father, four brothers and five sisters. The widow, on January 31, 1919, was appointed administratrix and filed her inventory and appraisement showing personal property of the appraised value of $9910.62. On February 4, 1919, the widow filed her application for household and kitchen furniture, and also asked for an allowance of $300 to supply the deficiency of provisions for the year's support, and also asked for the statutory allowance of $400, all of which were allowed to her by *Page 638 the probate court. On February 18, 1919, the widow filed her elections to take one-half of the real estate in lieu of dower, and to take one-half of the personal property as provided by section 323 Revised Statutes 1919. On February 26, 1920, the administratrix filed her final settlement showing a balance for distribution of $6072.15, and asked for an order of distribution on the basis of one-half to the widow and one-eleventh of the remainder to each of the other heirs. The probate court ordered distribution on this basis, allowing the widow $3036.07 and each of the other heirs the sum of $276.01. To this order the father, mother, brothers and sisters filed exceptions on the ground that the $400 allowed the widow under section 107, Revised Statutes 1919, should have been deducted from the widow's share in distribution. The probate court overruled the exceptions, and an appeal was taken to the circuit court where the order of the probate court was upheld. From the judgment in the circuit court the exceptors appealed to this court.
The only question here is: Where the intestate husband dies childless and without other descendants, and the surviving widow is allowed the $400 as provided in section 107, Revised Statutes 1919, and where she elects to take one-half of the personal property as provided in sections 323 and 321 Revised Statutes 1919, should the $400 be deducted from the amount of the widow's share on final distribution between the widow and collateral heirs? In section 107, Revised Statutes 1919, it is provided that in addition to what the widow is given under sections 105 and 106 the widow may take such personal property as she may choose not to exceed the appraised value of $400 for which she shall give a receipt. In section 108 it is provided that the widow shall apply for the property named in section 107 before the same shall be distributed or sold and that such property so taken shall be deducted from her dower in the personal estate if there be any. The question, therefore, is reduced to this: Is the allowance of the $400 under the facts here to be considered as dower? If so that sum should have been *Page 639 deducted from the widow's share in distribution between herself and the exceptors in accordance with section 108.
In Brown v. Tucker Estate,
In Martin v. Jones,
Appellants cite among other cases Finell Estate v. Howard,
In Klocke v. Klocke et al.,
The judgment below was for the right party, and should be affirmed and it is so ordered. Cox, P.J., and Farrington, J., concur.