54 Md. 41 | Md. | 1880
delivered the opinion of the Court.
The will of James L. Addison^ which gives rise to this litigation, is set out in full in Wheeler and Wife vs. Addison, et al., and Addison, Adm'r vs. Addison, 44 Md., 194. The opinion of the Court in that case was intended to he sufficiently explicit to secure a proper adjustment of the equities between the parties, and had it been properly understood, this second appeal would have been avoided. In the former appeal the Court held, that Mrs. Addison, by the acceptance of the legacy of five thousand dollars, in lieu of all other rights in the estate of her husband, became a quasi creditor of her husband’s estate, and her
The decree of the Circuit Court was reversed because it had adopted the principle that the personal estate was first to he exhausted as the primary fund for its payment, before resort to the realty.
In this case, the Court thought that equity required the application of a different rule. The Court said, “ The real and personal estate being both specifically devised in this case, they should he made to contribute pro rata, according to their -respective values. Ho other rule would gratify the intention of the testator, or do- more substantial justice between the parties.”
If there were no will, or by renouncing the will, the widow would have had a claim as widow on each estate; therefore, each estate was made to contribute to the payment of the legacy given her in discharge of all her rights in the estate. The necessary effect of that decision is to make the several legatees and devisees, abate according to the “respective values” of the legacies or estates which they respectively take under the will. The testator has not said that the legatees and devisees should pay this legacy, as the will did say in Crawford vs. Severson, 5 Gill, 443; hut the condition of the estate proving to he such, that the legacy to the widow cannot he paid without disappointing some legatee or devisee in whole or in part, the Court has imputed an intention to the testator to charge the beneficiaries ratably with its payment, according to their respective interests, in the estate, so that accepting the bounty given therein, they are made personally liable for this debt to the extent of the value of the property received, at least; and the debt is made a lien on the property they take for its payment, and in default of payment, this Court directed the estate to be sold and payment tó he made accordingly. The appellants have
It may be true, and no doubt is, that the lien on the land for the taxes fastened from the time of the levy, but still they did not become in arrear for the purpose of charging the trustee as payable from the funds realized by his sale in this case, because the statute made them due and in arrear on the first day of January succeeding the sale. This view was adopted by the Circuit Court for Anne Arundel County, in a full and exhaustive opinion in the case of Drury and Wife vs. Briscoe and Randall, Trustees, reported in 42 Md., 154.
There was no appeal from that part of the opinion and decree of the Court, and this Court did not pass thereon, but the correctness of that view was acquiesced in, and regarded as a sound interpretation of the statute. Where there is no express reservation of the rents falling due after the sale, the purchaser gets them. Taking the property with its rents he takes it also subject to the taxes falling due and in arrear after his purchase, unless there be express stipulation to tbe contrary. As was said by the Court in the case referred to, we do not mean to say, “ there may not be cases in which a trustee, whether appointed by the Court or by a private instrument of
We think there was error also, as claimed by the appellants, in so stating the accounts as to exhaust the appellants’ share of the real estate, within a few dollars, by charging Mrs. Bayne with interest on her share of this debt from the expiration of the two years, when it was to be paid, by the terms of the will, instead of charging the interest on her share of the debt to the life tenants of her interest in the land, during the life of the widow. Ordinarily the tenant for life is bound to keep down the interest on any charge on the estate which he enjoys for life.
This doctrine is unequivocally recognized in Barnum’s Case, 42 Md., 321, and the counsel for the appellees admits the correctness of the principle, but insists that this is not a case for its application, and was not intended to be applied by the decision in this case on the former appeal. We see no possible reason for making this an exception to the rule, and the former decision contemplates no such exception. The several legatees and devisees were by that decision charged with the payment of that debt of Mrs. Addison, proportionately according to the respective values of the property received and enjoyed by each. There is no reason or equity in allowing an estate for the life of the widow to be carved out of the land and enjoyed by the devisees thereof, exempted from any abatement or
If instead of giving the third in the real estate, (which was devised to Mrs. Bayne,) to her brother Anthony and sister Margaretta during the life of Mrs. Addison, suppose the term estate had been given to another person, say ¥m. Meade Addison, would there be any doubt he ought to be charged with the interest on the one-third of the real estate, and called in the proceedings Bayne’s proportion, during the period of his enjoyment of it, to her exclusion ? Suppose during the life of the widow, the interests of Anthony and Margaretta in the land had also been given to some other persons, could or would a Court of Equity have allowed these several tenants for the life of the widow, who might live for fifty years, to hold these several estates pour autre vie acquit of any contribution towards the payment of the charge on the whole estate ; and pending their tenancy would the Court have charged the devisees of the ultimate fee with the interest accruing on the debt or charge ? There can be but one answer. It could not and would not, because it is the whole estate which is charged, and the takers must bear the burden according to their respective interests. Instead of bearing a part of the principal, equity lets a life tenant off with the interest and taxes only, during his term, which
The net amount of real estate already found by the accounts in the hands of the trustees should be again ascertained by excluding the account for taxes on which we have already passed, and this sum should be divided into three parts, to represent the interests of the three devisees, Anthony, Margaretta and Mrs. Bayne. The proportion of the real estate’s contribution to the debt should be again computed by the same rule which has
Order reversed with costs, and cause remanded.