24 Pa. 174 | Pa. | 1854
The opinion of the Court was delivered, September 14, 1854, by
The executrix was clearly accountable for the actual value of the real estate at the time it was sold in 1844. A number of witnesses were examined touching the value at that time. They varied in their estimates from $5000 to $14,000. The auditor, who had the advantages of seeing and hearing the witnesses, and of judging of their credibility from their behavior, and manner of making their statements, has fixed the value at $8000. There is nothing in the evidence to satisfy us of the existence of any such gross and manifest mistake as to justify a reversal of his decision on this question of fact.
He reports that “ the authorities,, in connexion with the evidence as to what might be supposed to remain of Frederick Holman’s chattels after thirty years, authorize, or, rather, require him to decide against the exception which seeks to make the estate of Margaret Holman liable for the personal property bequeathed to her” for life. As the evidence on which the auditor acted is not laid before us in the paper-book, although reported and referred to by him, it is impossible for us to review his decision on this branch of the case. A life estate in personal property is now regarded as in many respects analogous to the usufruct of movables under the, civil law. They are either wholly consumed, or, at least, impaired by use, depending upon the nature of the articles. Thus, grain and liquors are wholly
In the absence of the evidence on which the auditor decided, the case stands upon the legal presumptions in its favor. The liquors, grain, and other things which, from their nature, would be consumed in the use, were, no doubt, shown to have been thus consumed. The household furniture, horses, cattle, and other
We see no reason why the accountant should not be charged interest on the proceeds of the sale of real estate, from the time of Margaret Holman’s death to the date of the present decree. Had the real estate remained unconverted, the interests of the remainder-men would have commenced at that time, and all rents and profits accruing out of the land after that time, would have gone to them. The executrix ought not to gain any advantage by the premature conversion of the estate into money. If any payments have been made to the persons entitled, the proper credit of principal and interest can be given when the distribution account is settled with each legatee.
■ It is scarcely necessary to say, that where there is no evidence of a proper attention to the duties of the trust, where no account has been settled for thirty years, and then only when a settlement was compelled by law, and where a very unfair exhibit was made when the account was presented, no compensation ought to be allowed to the executrix. Nor would it be just to charge the remainder-men with the fees paid to professional gentlemen to dispute their rights and to advance the interests of the accountant.
Decree was made accordingly, the accountant being