51 Ala. 196 | Ala. | 1874
The appellant was, for about fifteen years, the guardian of his wife’s two daughters, Louisa and Clara Chigazola, now Mrs. Shaw and Mrs. Beroujon. In 1868, after their marriage, he filed his accounts for a final settlement, accompanied with the following writing, signed by the wards and their husbands: “We certify, that we have care
All of the Confederate money received by the guardian was derived from rents of real property, and his disbursements in that currency were in excess of his receipts. This excess might have been credited to him at its value in lawful money. But there was no propriety in measuring his charge for board by its Confederate value, reduced to gold, or United States currency, any more than in providing a like standard of measure for the interest he was to pay on the money in his hands. His receipts of rents in Confederate money in 1865 ought to have been set off against so much of his disbursements in the same currency.
We think a simple correction of the errors appearing in the account, and shown by the answer of the guardian, will do ample justice to all of the parties. The account may be thus stated: —
Money originally received by the guardian . . . $4,641.41
Fifteen years’ interest on same....... 5,569.65
Rents from real estate .........13,717.01
Total.......$23,928.07
Of this there was in Confederate money, $3,625.66.
He expended on account of the joint property, and of the wards severally, —
In good money............$16,098.75
And in Confederate money........ 5,430.13
Total ....:.. $21,528.88
Balance due from him in good money . . $4,203.66
“ “ to him in Confederate money. 1,804.47
Balance due from guardian........ $4,203.66
Less commissions.......$1,196.40
And amount scaled...... 180.00
- 1,376.40
$2,827.26
Credit by amounts paid since decree of probate court:
To Mrs. Shaw, $138.59; to Mrs. Beroujon,
$1,034.20. Total credit.......$1,172.79
Balance of debit .... $1,654.47
The expenditure on the joint account, charging Mrs. Beroujon with the piano, is $2,437.99. This amount, with $1,376.40, above allowed for commissions and Confederate money scaled, deducted from the total debits, $23,928.07, shows the share of each ward to be $10,056.84. The separate charges against Mrs. Shaw are : in the account, $9,757.50, and $138.59 paid after the settlement in the probate court, leaving a balance due to her of $160.75. Those against Mrs. Beroujon are $7,533.39 in the account, and $1,034.20 paid since the settlement in the probate court, leaving a balance due to her of $1,489.25. These two balances found in favor of the wards respectively, make up the amount computed against the guardian as nearly as is practicable to do, the difference being less than five dollars. The piano having been credited to the guardian in the allowance made to him for the excess of his disbursements over his receipts of Confederate money, is subject to division between the wards, about which they had better agree.
Nothing is more difficult than to precisely adjust the accounts of a long guardianship or administration. It is not altogether just, after the fiduciary has exercised his best judgment, to have his acts variously estimated by the superficial or slightly considered opinions merely of unconcerned witnesses. If expenses actually incurred, or charges made at the time, are not unreasonable, they ought not to be capriciously set aside, or altered, because somebody else thinks he would have done
Reversed and rendered as above.