In Re the Judicial Settlement of the Account of Moehring

48 N.E. 818, 154 N.Y. 423, 8 E.H. Smith 423, 1897 N.Y. LEXIS 578
CourtNew York Court of Appeals
DecidedNovember 30, 1897
StatusPublished
Cited by48 cases

This text of 48 N.E. 818 (In Re the Judicial Settlement of the Account of Moehring) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In Re the Judicial Settlement of the Account of Moehring, 48 N.E. 818, 154 N.Y. 423, 8 E.H. Smith 423, 1897 N.Y. LEXIS 578 (N.Y. 1897).

Opinion

Martin, J.

The facts in this case are undisputed. The only question involved is whether the appellant was entitled to an order or decree directing the payment or transfer to her of the funds or securities in the hands of the executrix belonging to the estate of Sophie Moehring, deceased. That question depends for its solution upon two propositions: First, *427 whether, under the will of Sophie Moehring, the appellant acquired an absolute title to the residuary estate, and, if so, second, whether the surrogate was required to make a decree directing the transfer and delivery of the property to her.

By her will Sophie Moehring bequeathed to the appellant for life the residue of her estate, with power to dispose of it at her death as she might deem fit. The power thus conferred was a general and beneficial one. It was an absolute power of disposition, and as no remainder was limited upon the property the grantee took an absolute title. (Hume v. Randall, 141 N. Y. 499; Deegan v. Wade, 144 N. Y. 573, 578.) The cases cited related to real estate and were based upon the provisions of the Revised Statutes as to powers. But the same principle applies to a grant or bequest of personal property. The rule of the common law was abrogated by the statute which abolished powers as they then existed. When the legislature adopted the Revised Statutes it intended to make the article with regard to powers a complete and exclusive code upon the subject, and that article is applicable as well to powers concerning personal property as to those affecting real • estate. (Cutting v. Cutting, 86 N. Y. 522; Hutton v. Benkard, 92 N. Y. 295; N. Y. L. Ins. & T. Co. v. Livingston, 133 N. Y. 125; Mills v. Husson, 140 N. Y. 99, 105; Cochrane v. Schell, 140 N. Y. 534.) Hence, it is obvious that the appellant took an absolute title to the residuary estate which was in the hands of the executrix of William Gf. Moehring when this proceeding was instituted.

Thus, we are brought to the consideration of the question of the appellant’s remedy. She was entitled to the property, but whether in this proceeding it could be awarded to her is a more serious question. This proceeding was based upon the-provisions of section 2606 of the Code of Civil Procedure. It is upon its provisions that the appellant exclusively relies for authority in the Surrogate’s Court to make a decree transferring the property to her.

That section provides: “ Where an executor * * * dies., the Surrogate’s Court has the same jurisdiction, upon the peti *428 tian of his successor, or of a surviving executor * * * or person interested in the estate, * * * to compel the executor * * * of the decedent to account, which it would have against the decedent if his letters had been revoked by a surrogate’s decree. And an executor * * * of a deceased executor * * * may voluntarily account for any of the trust property which has come to his possession, and upon his petition such successor or surviving executor, administrator, * * * or other necessary party shall be cited and required to attend such settlement. * * * The Surrogate’s Court has also jurisdiction to compel the executor * * * at any time to deliver over any of the trust property which has come to his possession or is under his control, and if the same is delivered over after a decree, the court must allow each credit upon the decree as justice requires.”

It is to be observed that the Surrogate’s Court has the same jurisdiction to compel the executor to account which it would have against the decedent if his letters had been revoked by a surrogate’s decree. When section 2603 of the Code is examined, it is found that, in such a case, the decree may, in the discretion of the surrogate, require the executor to account for all the money and other property received by him, and to pay it into the Surrogate’s Court or to his successor in office, or to such other person as is authorized by law to receive the same. Beading the provisions of that section into section 2606, it appears that where an executor dies, the Surrogate’s Court has jurisdiction to compel his executor to account for all money or property in his hands and to pay and deliver the same into the hands of the Surrogate’s Court, or to his successor in office, or to such other person as is authorized by law to receive the same.

Hence, it seems to be discretionary with the surrogate whether he shall require an executor to account and pay and deliver the property in his hands to the Surrogate’s Court, or to deliver it to his successor in office, or to such other person as is authorized by law to receive the same. In this case the surrogate, in the exercise of that discretion, directed the prop *429 erty to be paid into the Surrogate’s Court, unless a representative of the estate of Sophie Moehring was appointed within sixty days from the granting of the decree. We think he was authorized to make the decree appealed from, and that there was no error in his refusing to direct the payment and delivery to the appellant of the money and property in the hands of the executrix.

It is perhaps unnecessary in this case to determine what effect should be given to the words, “ or to such other person as is authorized by law to receive the same,” contained in section 2603. That this provision was intended to confer upon the Surrogate’s Court jurisdiction to direct an executor of an executor to distribute the estate of the testator of the latter among the persons entitled to it, is, to say the least, extremely-doubtful.

Whatever may have been the common law upon the subject, we think in this state an executor of an executor is not authorized to administer the estate of the first testator. The Revised Statutes provided: “ No executor of an executor, shall, as such, be authorized to administer on the estate of the first testator; but on the death of the sole or surviving executor of any last will, letters of administration with the will annexed, of the assets of the first testator left unadministered, shall be issued in the manner and with the authority hereinafter provided.” (2 R. S. part 2, ch. 6, tit. 2, art. 1, § 17.) Although this section was repealed by chapter 245 of the Laws of 1880, still the material part of its provisions was carried into and made a part of section 2643 of the Code of Civil Procedure. That section in effect provides that if, at any time by reason of death, there is no executor or administrator with the will annexed, qualified to act, the surrogate must, upon the application of a creditor of the deceased or a person interested in the estate, issue letters of administration with the will annexed. (See, also, section 2693.) Upon the death of an executor, it becomes the imperative duty of the surrogate, on the application of a person interested in the estate, to appoint a representative to administer the assets of the testator left unadmin *430 istered.

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Bluebook (online)
48 N.E. 818, 154 N.Y. 423, 8 E.H. Smith 423, 1897 N.Y. LEXIS 578, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-judicial-settlement-of-the-account-of-moehring-ny-1897.