In re the Accounting of Bank of New York

190 Misc. 215, 73 N.Y.S.2d 162, 1947 N.Y. Misc. LEXIS 2967
New York Surrogate's Court·Decided September 26, 1947·Published·Cited by 7 cases

Opinion

Boylan, S.

This is a final accounting- in which the trustee '"requests construction of decedent’s will and the fixation of fees.

[217]*217The testator died on March 6, 1863, a resident of Richmond County, New York, and his will was admitted to probate by this court on May 18,1863. Paragraph “ Seventh ” devised certain real property to his daughter Eliza T. Harrison upon condition that his widow be permitted to use and occupy the same. Paragraph Eighth ” provides that if Eliza T. Harrison should die without issue after the death or remarriage of his wife, Jane Harrison, the executors should sell said real property and divide the proceeds of such sale as follows: “To pay to my grandson, John T. Harrison, son of Howard R. Harrison, $1000.00; to the three sons of my daughter Frances M. Hayes, and to John T. Bowne, son of Cora Bowne, each $500.00. To divide the remainder equally among my then surviving children, and children of such as shall have died.”

In 1913 the property was sold as a result of certain statutory proceedings instituted by the life tenant and the proceeds thereof were paid by order of the Supreme Court to the trustee “ for the benefit of said life tenant.”

The life tenant, Eliza T. Harrison, died April 19, 1942, at which time her mother, the testator’s second wife, Jane, had long been dead. The testator’s grandson, John T. Harrison, son of Howard R. Harrison, the decedent’s son by a former marriage, had predeceased her leaving a son now living, John T. Harrison, as his only issue. Decedent’s daughter, Frances M. Hayes, had long been deceased and her three sons, to each of whom the testator left $500, had predeceased the life tenant leaving no issue. William H. Hayes died in or about 1874, Newkirk R. Hayes in or about 1893 and Ferdinand H. Hayes in or about the year 1905. All were unmarried. Cora Bowne and her two children, Andrew B. and John T. Bowne, predeceased the life tenant. John T. Bowne left him surviving one child, his only issue, Percy Harrison Bowne, who died in or about the year 1936 without issue. Andrew Bowne had two children, Cora Bowne who died in or about the year 1935 and Andrew Bowne, who disappeared many years ago.

The bequests set forth in paragraph “ Eighth ” of the will are of specific sums and to specific legatees. All the legatees survived the testator.

Section 40 of the Real Property Law reads as follows: “ § 40. When future estates are vested; when contingent. A future estate is either vested or contingent. It is vested, when there is a person in being, who would have an immediate right to the •possession of the property, on the determination of all the intermediate or precedent estates. It is contingent while the [218]*218person to whom or the event on which it is limited to take effect remains uncertain.”

A reading of the paragraph in question indicates that the right of the legatees to take is not dependent upon the happening of some uncertain event and that the persons who take are certain. The fact the legacies were subject to defeat in case Eliza T. Harrison left issue does not make the gifts contingent. (Matter of Woodruff, 135 Misc. 203, 206.) Where the will describes the takers of a future estate or interest by their proper names or nomination, as it is said, the gift is not one to a class, and the devisees and legatees in the absence of anything to indicate a different intention, are held to take vested, descendible and devisable interests (Overton v. Wilson, 156 App. Div. 22, affd. 209 N. Y. 573; Matter of Blair, 181 Misc. 320, 323). A description of the proposed beneficiaries by number rather than by name does not constitute a gift to a class but one to the designees in their individual rights (Matter of King, 200 N. Y. 189). The court holds that the rights of the legatees to take under paragraph “ Eighth ” of the decedent’s will are vested.

After directing the payment of specific sums be paid from the proceeds of the sale of the property, decedent directed his executors “ To divide the remainder equally among my then surviving children, and the children of such as shall have died.” It is obvious that “ then surviving children ” refers to the death of Eliza Theodosia Harrison, the life tenant. . As there is futurity attached to the gift to a class and the persons composing such class cannot be ascertained until the death of decedent’s daughter, the gift is contingent. (Matter of Baer, 147 N. Y. 348, 352; Matter of Crane, 164 N. Y. 71.). - The. question arises as to whether the word “ children ” as used in this paragraph is to be construed as meaning immediate descendants, or as including grandchildren and more remote descendants. It is well recognized that “ children ”, both in legal phraseology and popular useage, is commonly understood to refer to descendants in the first degree. Where the word is employed in a will as a designation of the objects of the testator’s bounty, it is to be accepted in this sense in the absence of anything in the context of .the instrument- or- the surrounding circumstances to show an intention to the contrary (Palmer v. Horn, 84 N. Y. 516, 520; Lytle v. Beveridge, 58 N. Y. 592, 605).

Like other rules of construction' or presumptions, the one above stated must yield to proof of .intention to have the word children ” include others than immediate descendants (Hurlbert v. Gerow, 148 App. Div. 378, 382, affd. sub nom. Hurlbert [219]*219v. Hallock, 208 N. Y. 633). The court “ may resort to the context to see if the testator has, by his use of language, or by other provisions of the will, made it a flexible term, or whether its primary meaning attaches strictly.” (Matter of Paton, 111 N. Y. 480, 487.) Accordingly the term will be given the meaning of grandchildren and issue, however remote, where the provisions of the will indicate an intention on the part of the testator to use it in this sense. (Matter of Paton, supra.) Where the will creates a life estate or trust and gives the remainder or corpus to the “ children ” of the life tenant or beneficiary, the word will be held to include grandchildren, the immediate descendants having died during the lifetime of their parent. (Smith v. Lawrence, 66 Hun 362.) The circumstance that the testator’s grandchildren will be disinherited if the word “ children ” is accepted in its primary sense, gives rise to a presumption that the testator did not intend the term to have this meaning. That is to say, there is a presumption against the disinheritance of grandchildren (New York Life Ins. & Trust Co. v. Viele, 161 N. Y. 11, 21). Where the language of the will is colorless as to intention, the presumption against disinheritance of the testator’s grandchildren requires, it seems, that “ children ” be interpreted to include them (Matter of Paton, supra; Low v. Harmony, 72 N. Y. 408, 414) and a conclusion that this is the import of the term may be based upon the presumption against intestacy (Prowitt v. Rodman, 37 N. Y. 42 54).

In Matter of Tone (186 App. Div. 361, affd. 226 N. Y.

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In re the Accounting of Bank of New York, 190 Misc. 215, 73 N.Y.S.2d 162, 1947 N.Y. Misc. LEXIS 2967 (N.Y. Super. Ct. 1947).

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