Bell v. Windsor

4 S.E. 100, 79 Ga. 193, 1887 Ga. LEXIS 199
CourtSupreme Court of Georgia
DecidedJuly 5, 1887
StatusPublished

This text of 4 S.E. 100 (Bell v. Windsor) is published on Counsel Stack Legal Research, covering Supreme Court of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Bell v. Windsor, 4 S.E. 100, 79 Ga. 193, 1887 Ga. LEXIS 199 (Ga. 1887).

Opinion

Clark, Judge.

[This case was formerly before the Supreme Court, and will be found reported in 61 Ga. 671. After its return to the superior court, it was referred to an auditor, who made the following report:

“Sampson Bell, duly qualified executor of the last will of E. B. Sweeney, made returns to the ordinary of said county of his actings and doings as said executor.
“ His first return was made June 7th, 1858 (and in this report all returns are considered as of July 1st). Acccording to this return, he received the sum of $10,849.89. He paid out the sum of $5,798.87. His commissions on receipts amount to $271.24; on paying out, to $144.97. His credits aggregate $6,215.08; leaving him indebted to the estate, July 1st, 1858, the sum of $4,634.81. I find in this return the following mistakes in addition, omission and calculation: The addition of the amounts paid, as made in the return, gives one dollar too much. There is an omission to charge the estate with one dollar and ninety-three cents, paid to G. N. Hay, according to voucher, and there is an error of three dollars and ninety-seven cents in the commission for paying out. Making these corrections, this return stands as above set forth.
“ His next return was made July 5th, 1859. According to this return, he received twenty dollars, adding this much to the principal. He paid out $257.83. His commissions on receiving amount to fifty cents; on paying out, to $6.44, making his aggregate credits for this return $264.77. I find in this report a mistake of two dollars and seventy cents. This is in charging the estate five dollars and forty cents on the voucher of Atkins & Reese, when it should have been two dollars and seventy cents. I have also added the commissions in this return and all others where they are not charged.
“His next return dated July 2d, 1860. According to this return, he paid out $335.88. His commissions on this sum amount to $8.39, making his credits for this return. $344.29. There is a mistake of fifty cents in this return. He has charged the estate with five dollars paid Kate King, when the charge should have been five dollars and fifty cents.
“His next return is dated June 3d, 1861. According to this return, [195]*195he paid out $195.95. His commission on this amounts to $4.89, making his aggregate credits for this return $200.84.
‘ ‘ His next return is dated June 1st, 1862. According to this return, he paid out $138.69. His commissions oh this amount to $3 46, making his aggregate credits for this return $142.13.
“ His next return is dated June 25th, 1863. According to this return, he paid out 1235.99. His commissions on this amount to $5.89, making his aggregate credits for this return $241.88.
‘ ‘ His next return is dated July 4th, 1864. According to this return, he paid out $921.15. His commissions on this amount to $23.03, making his aggregate credits for this return $944.18.
“His next return is dated July 2nd, 1866. According to this return, he paid out $2,291.82. His commissions on this amount to $57.29, making his credits for this return $2,349.11.
“His next return is dated May 14, 1868. According to this return, he paid out $246.68. His commissions on this amount to $6.16, making his aggregate credits for this return $252.84.
“This was his last return. At no time after the return of 1858 did the payments amount to as much in any year as the interest for that year, with the interest due from the preceding year or years, until the payments returned in 1864.
“Calculating the interest on the $4,634.81 from July 1st, 1858, to July 1st, 1859, one year, and the principal, $4,654.81, from July the first, 1859, to July 1st, 1864, five years, will make the sum of $1,953.58. This with the last mentioned principal amounts to $6,608.39. The credits up to and including returns of 1864, as specified above; amount to $2,137.37, leaving due the estate July 1st, 1864, $4,471.02.
“The interest on the last mentioned sum, from July 1st, 1864, to July 1st, 1866, two years, amounts to $625.94, which with the principal amounts to $5,096.96. Deduct amount of credits of return of 1866, $2,349.11, leaves due the estate, July 1st, 1866, $2,747.85. The interest on this from July 1st, 1866, to July 1st, 1868, two years, amounts to $384.66, making the sum of $3,132.51. Deduct from this the amount of credits of return of 1868, $252.84, leaves due the estate, July 1st, 1868, $2,879.67. '
“Below, a statement of account will show the same result:
Sampson Bell, executor, in account with estate of 12. B. Sweeney, Dr.
1858. To amount received as per return..........................$10,849 89
Credited by amount paid out and commissions........ 6,215 08
Due estate July 1st, 1858 ....................................... 4,634 81
1859. Debtor to amount received.................................... 20 08
Principal after July 1st, 1859................................ 4,654 81
July 1st. To one year’s interest on $4,634.81.......... 324 43
1864. July 1st. To five years’interest on $4,654.81......... 1,629 15
$6,608 39
[196]*196CREDIT.
1859. Amount paid out and commissions..........$264 77
1860. “ “ 344 27
1861. “ “ 200 84
1862. “ “ 142 13
1863. “ “ 241 18
1864. “ “ 944 18 — $2,137 37
Due estate July 1st, 1864..................................... $4,471 02
1866. To two years’ interest on $4,471.02....................... 625 94
$5,096 96
CREDIT.
By amount paid out and commissions................. $2,349 11
Due estate July 1st, 1866..................................... $2,747 85
1868. Debtor to two years’ interest an $2,747.85............. 384 66
$3,132 51
CREBIT.
By amount paid out and commissions.................. $ 252 84
Due estate July 1st, 1868..................................... $2,879 67
“The above gives the result of the returns made by the executor, and gives him credit for each entry made by him, and in cases where he bad not charged bis commissions I have given him credit for them.
“Counsel for the defendant insisted that the $1,000 charged by the executor against himself as having been received from James W. Bell was a mistake, and that that amount should be deducted from the amount charged by the executor against himself.

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Related

Windsor v. Bell
61 Ga. 671 (Supreme Court of Georgia, 1878)

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Bluebook (online)
4 S.E. 100, 79 Ga. 193, 1887 Ga. LEXIS 199, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bell-v-windsor-ga-1887.