Bland, Chancellor.
Decreed, that this case be, and the same is hereby referred to the auditor, with directions to take an account of the estate of the late William Bowie, of Walter, which has come into the possession of the defendants William D. Bowie and John Contee as his executors or otherwise. And that the auditor also report the gross value, and annual value of the estates of Baruck Duckett, deceased, which, by his last will and testament, was devised to William Borne, of Walter, deceased, for life, with the power of appointing or disposing of the same to and amongst his children, and of the several parcels thereof which are devised or disposed of by the last will and testament of said William Bowie, of Walter, deceased. And also the gross value and the annual value of the estate of the said William Bowie, of Walter, deceased, and of the several parts or parcels thereof, which are devised by his last will and testament to and amongst his children respectively. And also the amount of the debts of the said William Bowie, of Walter, deceased, which yet remain unsatisfied. And the said auditor is also required to report the ages of the widow' and children of the said testator, and what would be proper allowances to .be made for the support of the testator’s family, and the complainant Eliza. And whether it would be to the interest and advantage of the said defendants Walter and Kitty to take under the will of their grandfather, or under the will of their father. And the auditor is required to state such other accounts, and report such other facts and circumstances in relation to the matters in issue, as may be required by either party. And shall make his report from the evidence already in the case, and such other testimony as shall be produced before him by either party, on giving the usual notice. And either party shall have liberty to take depositions of witnesses before a justice of the peace, on giving three days’ notice thereof to the adverse party, or their counsel. All equity to be reserved for final hearing.
After which, the auditor, by his report bearing date on the first day of May, 1830, says, that in obedience to this decree, and after the usual notice to all the parties, he had attended at his office, [612] and taken the depositions of witnesses, and among others, the depositions of the defendants William D. Bowie and John Cantee, who, by an order passed on the 14th of January, 1830, were allowed to be examined, subject to all just exceptions.
The auditor further says, that he had examined the proceedings, and supposes, that the real estate which was devised by Baruck Duckett to William Bowie, of Walter, and which he devised to his children, Walter and Kitty, is to be treated as parcel of ‘all the property’ devised by the testator William, to be kept together and worked by the family slaves, until Walters arrival at age, for the support of the family. He also supposes, that the negroes devised by the testator Baruck, to the younger children of the testator William, to vest on their arrival at age; and which are now retained by the executors of the testator William, as the shares of the infants Walter and Kitty, are to be treated as part of the estate of the testator William, until their arrival at age; and their profits until that period, are to be accounted for as parcel of said estate. Assuming these positions, the auditor has stated an account between the executors of William, and his estate, in which they are charged with the balance of the personal estate in their hands, at the date of their last administration account, and with the appraised values of the aforesaid land and negroes to the first day of January last; and are allowed ten per cent, commission on the amount of the inventory of the personal estate returned by them; and the additional property and profits accounted for by them, and five per cent, commission on the amount of debts collected; from which account, there appears in the hands of the executors, a balance of $12,223 48; consisting in the whole, or for the greater part, of specifics. The executor William D. Bowie, in his deposition, estimates the amount of the outstanding debts at $9,000. But no claim, except that of the plaintiff’s, which is stated and returned herewith, has been exhibited; nor have the creditors been notified to produce their claims. The auditor, is therefore, unable to make any appropriation of the balance in the hands of the executors.
The auditor further reports, that by the last will of the testator William, ‘all the property’ is devised to be kept together and worked, until his son Walter’s arrival at age, for the support of the family; and the net profits, after payment of the testator’s debts, are to be divided amongst his children, Eliza, Walter, Kitty and Richard. And after several specific legacies, ‘all the residue’ [613] of his ‘personal estate’ is bequeathed to his wife, and the before named children. The auditor supposes that the testator’s debts are charged in the first instance, upon the profits of the estate; and that as between the legatees, the personal estate is liable only in the event of a deficiency of profits to satisfy that charge. In strictness then, the accounts of the administration of the personal estate should be kept distinct from the accounts of the profits of the whole estate. But upon examination of the account passed by the executors, and of the testimony, he is satisfied, that no advantage can result from such a separation, which would compensate for its increased expense; as the amount of the testator’s debts will greatly exceed the net profits, which under the most favourable circumstances, might be derived from the estate. The auditor has, therefore, for the present, adopted the accounts as passed by the executors ; and proposes, in the future distribution of the balance in the hands of the executors, to treat the same as the residue of the testator’s personal estate.
The auditor further reports, that the real estate of the testator Baruch, which he devised to the testator William, for life, was worth, at the time of the death of the testator William, the sum of $22,433 33; and is of the same value at the present time ; and the average annual values thereof, at the aforesaid periods, are estimated at four per cent, on the gross values, or $897 33. That the devise to Kitty Bowie, includes about one hundred and fifty acres of land of said estate, which is supposed by William D. Bowie, in his deposition, to be worth $30 per acre, or $4,500, at the aforesaid periods; and the average annual values at said periods, are estimated at four per cent, on the gross values, or $180. That the devise to Walter B. Bowie, includes about three hundred acres of said estate, worth $50 per acre, $15,000, and about two hundred acres, worth $10 per acre, $2,000, making $17,000; and the annual values thereof, as aforesaid, are estimated at four per cent, or $680.
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Bland, Chancellor.
Decreed, that this case be, and the same is hereby referred to the auditor, with directions to take an account of the estate of the late William Bowie, of Walter, which has come into the possession of the defendants William D. Bowie and John Contee as his executors or otherwise. And that the auditor also report the gross value, and annual value of the estates of Baruck Duckett, deceased, which, by his last will and testament, was devised to William Borne, of Walter, deceased, for life, with the power of appointing or disposing of the same to and amongst his children, and of the several parcels thereof which are devised or disposed of by the last will and testament of said William Bowie, of Walter, deceased. And also the gross value and the annual value of the estate of the said William Bowie, of Walter, deceased, and of the several parts or parcels thereof, which are devised by his last will and testament to and amongst his children respectively. And also the amount of the debts of the said William Bowie, of Walter, deceased, which yet remain unsatisfied. And the said auditor is also required to report the ages of the widow' and children of the said testator, and what would be proper allowances to .be made for the support of the testator’s family, and the complainant Eliza. And whether it would be to the interest and advantage of the said defendants Walter and Kitty to take under the will of their grandfather, or under the will of their father. And the auditor is required to state such other accounts, and report such other facts and circumstances in relation to the matters in issue, as may be required by either party. And shall make his report from the evidence already in the case, and such other testimony as shall be produced before him by either party, on giving the usual notice. And either party shall have liberty to take depositions of witnesses before a justice of the peace, on giving three days’ notice thereof to the adverse party, or their counsel. All equity to be reserved for final hearing.
After which, the auditor, by his report bearing date on the first day of May, 1830, says, that in obedience to this decree, and after the usual notice to all the parties, he had attended at his office, [612] and taken the depositions of witnesses, and among others, the depositions of the defendants William D. Bowie and John Cantee, who, by an order passed on the 14th of January, 1830, were allowed to be examined, subject to all just exceptions.
The auditor further says, that he had examined the proceedings, and supposes, that the real estate which was devised by Baruck Duckett to William Bowie, of Walter, and which he devised to his children, Walter and Kitty, is to be treated as parcel of ‘all the property’ devised by the testator William, to be kept together and worked by the family slaves, until Walters arrival at age, for the support of the family. He also supposes, that the negroes devised by the testator Baruck, to the younger children of the testator William, to vest on their arrival at age; and which are now retained by the executors of the testator William, as the shares of the infants Walter and Kitty, are to be treated as part of the estate of the testator William, until their arrival at age; and their profits until that period, are to be accounted for as parcel of said estate. Assuming these positions, the auditor has stated an account between the executors of William, and his estate, in which they are charged with the balance of the personal estate in their hands, at the date of their last administration account, and with the appraised values of the aforesaid land and negroes to the first day of January last; and are allowed ten per cent, commission on the amount of the inventory of the personal estate returned by them; and the additional property and profits accounted for by them, and five per cent, commission on the amount of debts collected; from which account, there appears in the hands of the executors, a balance of $12,223 48; consisting in the whole, or for the greater part, of specifics. The executor William D. Bowie, in his deposition, estimates the amount of the outstanding debts at $9,000. But no claim, except that of the plaintiff’s, which is stated and returned herewith, has been exhibited; nor have the creditors been notified to produce their claims. The auditor, is therefore, unable to make any appropriation of the balance in the hands of the executors.
The auditor further reports, that by the last will of the testator William, ‘all the property’ is devised to be kept together and worked, until his son Walter’s arrival at age, for the support of the family; and the net profits, after payment of the testator’s debts, are to be divided amongst his children, Eliza, Walter, Kitty and Richard. And after several specific legacies, ‘all the residue’ [613] of his ‘personal estate’ is bequeathed to his wife, and the before named children. The auditor supposes that the testator’s debts are charged in the first instance, upon the profits of the estate; and that as between the legatees, the personal estate is liable only in the event of a deficiency of profits to satisfy that charge. In strictness then, the accounts of the administration of the personal estate should be kept distinct from the accounts of the profits of the whole estate. But upon examination of the account passed by the executors, and of the testimony, he is satisfied, that no advantage can result from such a separation, which would compensate for its increased expense; as the amount of the testator’s debts will greatly exceed the net profits, which under the most favourable circumstances, might be derived from the estate. The auditor has, therefore, for the present, adopted the accounts as passed by the executors ; and proposes, in the future distribution of the balance in the hands of the executors, to treat the same as the residue of the testator’s personal estate.
The auditor further reports, that the real estate of the testator Baruch, which he devised to the testator William, for life, was worth, at the time of the death of the testator William, the sum of $22,433 33; and is of the same value at the present time ; and the average annual values thereof, at the aforesaid periods, are estimated at four per cent, on the gross values, or $897 33. That the devise to Kitty Bowie, includes about one hundred and fifty acres of land of said estate, which is supposed by William D. Bowie, in his deposition, to be worth $30 per acre, or $4,500, at the aforesaid periods; and the average annual values at said periods, are estimated at four per cent, on the gross values, or $180. That the devise to Walter B. Bowie, includes about three hundred acres of said estate, worth $50 per acre, $15,000, and about two hundred acres, worth $10 per acre, $2,000, making $17,000; and the annual values thereof, as aforesaid, are estimated at four per cent, or $680.
The auditor further reports, that the depositions of Samuel Sprigg, Robert Bowie, JVotley Young, and John Contee, are indefinite and unsatisfactory, as to the value of the real estate of the testator William. The deposition of William D. Bowie, is more particular, and the auditor has adopted his estimates of the value of said estate. The accompanying statements shew that the real estate of the testator William, was, at the time of his death, and is at the present time, worth $49,250; and the average annual [614] values thereof, at said periods, are estimated at four per cent, upon the gross value, or $1,970; and that the residue of the personal estate of said deceased, is worth $20,935 70. That the real estate devised to Walter B. Bowie, may be valued at $6,200; and the annual value thereof, at $248; and the personalty devised to him, is valued at $4,187 14. That the real estate devised to the complainant Eliza, may be valued at $15,750; and the annual value thereof, at $630; and the personalty devised to her, is valued at $4,187 14. That the real estate devised to Kitty Bowie, may be valued at $8,400; and the annual value thereof, at $336; and the personalty devised to her, is valued at $4,187 14. That the real estate devised to Richard D. Bowie, may be valued at $18,900; and the annual value thereof, at $756 ; and the personalty devised to him, is valued at $4,187 14.
The auditor further reports, that from the testimony, it appears, that Ann D. Bowie, the widow of the deceased, was at that time, forty-five years of age; that the complainant Eliza, was twenty-one years of age; that the defendant Walter, was eighteen years of age; that the defendant Kitty, was fourteen years of age; and that the defendant Richard, was five years of age. That a reasonable allowance for the support of the testator’s family, residing at the mansion house, would be the sum of $1,000 per annum; that the sum of $593 75 per annum, would be a reasonable allowance for the maintenance and education of the defendant Walter, who is now at a boarding school; that the sum of $468 75 per annum, would be a reasonable allowance for the maintenance and education of the defendant Kitty, who is now at a boarding school. And that the sum of $443 75 per annum, would he a reasonable allowance for the maintenance of the complainant Eliza. And as no moneys have been advanced to her since her marriage, the auditor reports, that the sum of $695 21 would be a reasonable allowance to be made to the complainant for her maintenance, from the time of her marriage to this date.
The auditor further reports, that it will be the interest and advantage of the defendants Walter and Kitty, to take under the will of their father. The testator Baruck, devised certain lands to the testator William, for life, with a power to devise it to certain of his children: and also bequeathed one-third of his negroes and stock of all sorts, to the younger children of the testator William, by his then wife. The testator William, after referring to the will of the testator Baruck, devised those lands to his son Walter, and [615] Ms daughter Kitty; and then declared, that his wife and daughters, and her son, should have a home at his mansion house, &c. The auditor understands, that the guardian for the said Walter and ■Kitty, contends, that the last will of Baruck Duckett, deceased, conferred on the testator William, a power of appointment merely; and that the said Kitty and Walter, as his appointees are seized of the absolute fee simple of the real estate of the said Baruck, freed from the charges for the payment of debts and support of the family, which the testator William, has attempted to impose thereon. The other devisees of the testator William, insist, that the said Walter and Kitty cannot claim the aforesaid real estate, in any ■other manner than as it is devised to them; or if they can and will claim the said real estate, free from the aforesaid charges, then they must abandon all other benefit which might otherwise accrue to them from the will of their father.
And, in conclusion, the auditor further reports and observes, that the question of election is then supposed to be, whether it will be more to the advantage of the said Walter and Kitty, to take an unincumbered fee simple in the said real estate, than to take the same with the charges imposed by the will of their father, and the benefits conferred on them by that will. As to the defendant Kitty, it is clearly for her interest to take under her father’s will. Her share of the real estate of her grandfather Duckett, is valued at $4,500. The real estate devised to her by her father, is valued at $8,400; and the personal estate at $4,187 14. The income which she might derive from the estate of her grandfather, is estimated at $180 per annum. Her expenses, which have been charged upon, and have been defrayed out of the profits of the aggregate estate, are estimated at $468 75 per annum. The real estate of the said Baruck Duckett, deceased, which is devised to the said Walter by his father, is valued at $17,000. Its annual income is estimated at $680. The father having died in 1826, and the charges for payment of debts, and support of the family, being limited to the said Walter’s arrival at age, which will happen in 1832, the value of those charges may be estimated at $4,080. His expenses, which are charged upon and have been defrayed out of the profits of the aggregate, are estimated at $593 75 per annum; or for the term aforesaid, at $3,562 50. The realty devised by the father, is valued at $6,200; and the personalty at $4,187 14; making the advantages to be derived from the father’s will, amount to $13,049 64. All which, is respectfully submitted.
[616] The complainants excepted to this report and. accounts of the auditor; first, because they admit the claims of Walter and Kitty Bowie to two-thirds of certain negroes devised by Baruch Duckett to the other children of William, Bowie, of Walter; second, because they assume, that said two-thirds is to be used, and their profits accounted for as parcel of said Bowie’s estate; and third, because they make no allowances to the said other children for the services of said negroes so bequeathed to them from the death of said Duckett.
The defendants excepted to so much of this report and accounts of the auditor as allow to the complainants hire for the negroes left to her by Baruch Duckett before the arrival of her brother Walter at the age of twenty-one years; because, under the will of her father, William Bowie, to which the complainants are understood to assent, and under which they make claim to all the property left thereby to the complainant Eliza, the said negroes were to be retained and worked by his executors for the benefit of the whole estate: nothing, therefore, can be claimed by the complainants for their hire; second, they except also to an allowance being made for the maintenance of said Eliza; because of the provision made for her at the mansion house; and thirdly, they except to any allowance to the complainants of any part of the profits of the estate which the defendants Walter and Kitty claim under the will of their grandfather Duckett, and the appointment by their father William Bowie, as stated in the proceedings; because the said Walter and Kitty are entitled to claim the same, and will hold the same, under the will of their grandfather; and will hold the same absolutely. The will of William Bowie, their father, does give them the same, and could not, and it is contended does not subject it to any incumbrances, charges, or conditions.
28th June, 1830.
Bland, Chancellor.
Having disposed of the previously argued cases, I this day opened the bundle of papers of this case, which was argued on the 1st instant, and find that there are several reports and papers not marked filed, which I take it for granted the parties deem important, and wish to have considered as a part of the proceedings in this case.
Upon which I would observe, that it has been the regular course of this court during the provincial government, and thence down to the present time, to mark as filed all pleadings, exhibits and papers, more especially the reports from the regular or any special auditor, as of the day on which they are lodged in or returned to the Chancery office. All bills, except such as pray for an injunc[617] tion to stay waste or proceedings at law, are required, by a statute passed in the year 1705, to be filed before a subpcena can be issued,