In Re the Several Accountings of the Executors of Tilden

98 N.Y. 434, 1 How. Pr. (n.s.) 409, 1885 N.Y. LEXIS 622
CourtNew York Court of Appeals
DecidedMarch 10, 1885
StatusPublished
Cited by87 cases

This text of 98 N.Y. 434 (In Re the Several Accountings of the Executors of Tilden) 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 Several Accountings of the Executors of Tilden, 98 N.Y. 434, 1 How. Pr. (n.s.) 409, 1885 N.Y. LEXIS 622 (N.Y. 1885).

Opinion

Huger, Oh. J.

The jurisdiction of the court to entertain this appeal is questioned upon two grounds, viz.:

First. That the order appealed from is not final; and

Second. That its allowance rested in the discretion of the court below, and is hot reviewable here.

We think the first ground is not tenable. The proceeding *439 terminating in the orders appealed from contemplated one result only, viz.: the annulment and vacation of the several decrees of the surrogate challenged by the petitioner. ISTo other relief was sought, and although its allowance might involve other proceedings, they were ulterior and altogether disconnected from that pending. Such subsequent proceedings, if instituted, would in no sense be founded upon the relief granted in this proceeding; but the granting of such relief would simply remove defenses which might otherwise be made to such subsequent proceedings. The order setting aside the decrees was the necessary termination of the proceeding, and rendered it a final order within the meaning and intent of the statute.

The validity of the second objection depends upon the power of the court below to vacate the decrees. Assuming the existence of such power, the order was wholly discretionary, and, therefore, not reviewable here.

We are of the opinion, however, that the power did not exist. The decrees sought to be vacated were made by the surrogate upon several accountings had on May 25, 1872, July 30, 1874, June 7, 1877, April 30,1880, respectively. The petitioner alleges the actual service of a citation in each and all of the accountings, and that such service was duly made upon him for each of the hearings, resulting in the last three decrees. Each decree recites due service of a citation, not only upon the petitioner, but also upon his general guardian for each of the accountings. The last three decrees each recite the appointment of a special guardian, duly made to protect the interests of the petitioner, and the last decree shows that such guardian was appointed upon the personal request of the petitioner. These circumstances, together with a sworn petition, alleging the jurisdictional facts upon which the accountings were based, afforded such evidence of the proper service of citations, and of the regularity of the proceedings, as could under the Code of Civil Procedure be impeached by proof of fraud or collusion only. (§§ 2473, 2474.) The petitioner was of the age of twelve, fourteen, seventeen and *440 twenty years when the respective decrees were made, and arrived at the age of twenty-one on the 10th day of December, 1880. The petition for the order vacating such decrees was filed before the surrogate on March 31, 1883, more than two and a quarter years after he had arrived at majority, and about three years after the last decree was made. • He alleges that in the various accountings had before the surrogate, numerous items for disbursements and expenses made during his minority were erroneously charged, to his account by the executors, and various items were erroneously credited, on the accounts, and allowed by the surrogate in the several decrees to one of the executors.

The affidavits and proof in the case render it probable that these allegations in some respects might be sustained by evidence upon a new accounting ; but the question arises, whether the petitioner’s right to such an accounting is not barred by the statute.

The surrogate dismissed the petition, but the General Term reversed his decision and set aside and vacated all of the surrogate’s decrees, so far as they affected the petitioner, upon the ground of his minority, and for alleged irregularities in the service of the citations for the first accounting, the non-appointment of a special guardian for petitioner for the third accounting, and upon the further ground that it presumptively appeared from the moving papers that the petitioner had suffered injustice by the decrees in question. • Ho question was made as to the regularity of the proceedings on the second and fourth accountings. Ho allegation or evidence of fraud or collusion in any of such accountings was suggested upon the hearing below or in this court, nor was there any complaint that the moneys charged by the executors against the estate were not actually paid by them as alleged in the several accounts.

It appeared that, upon the various accountings before the surrogate, each subsequent account was based upon the one preceding, and that the balance of assets found and adjudged to be in the hands of the executor by the prior decree was made *441 the foundation of the next account. It would thus appear that the validity of each previous account and decree, being unchallenged by any objection, was assumed and adjudged, to be correct in each succeeding accounting and judgment. The balance appearing by the third decree was upon the fourth accounting stated in the account as the just and true amount of the assets in the hands of the executors at the date of that decree; and any of the heirs or legatees might have controverted that allegation if any reason existed why the decree fixing that amount, was not binding upon him. It follows that each successive decree instituted upon citations, duly issued and served upon the parties interested in the estate whether adults or minors, and based upon proceedings regularly conducted, was binding and conclusive upon each of such persons, as to the validity of any prior decree which entered into and was made the basis of the subsequent accounting. There can be no doubt that these various decrees were binding upon all of the adult heirs and legatees who were duly cited to appear, and that they have been set aside as to the petitioner solely on account of the alleged irregularities, and the incapacity of the petitioner, presumed to follow from his minority.

The question then arises whether his minority, and the other causes alleged constituted a sufficient reason why decrees taken against him under proceedings regularly conducted in all respects should be vacated and annulled.

The statute provides a method by which errors, occurring on a trial or proceeding before a surrogate, shall be reviewed and corrected ; but this is not claimed to be such a proceeding, and is not, therefore, affected by those provisions. (Chap. 18, title 2, art. 4, §§ 2568-2589.) An examination of the facts disclosed by the petition indicates that it was intended to bring the case within the power conferred by section 2481 of the Code of Oivil Procedure upon the surrogate, and if it be sustainable at all, must we think be so, by virtue of that section.

That was the theory upon which the court below proceeded in reversing the order of the surrogate, and the argu *442 ment before us was conducted by counsel for the respective parties upon the same assumption.

We think that section was clearly applicable to the proceedings. The rule governing its determination, must be that which was in force at the time it was instituted, and not that which prevailed when the decrees assailed, were respectively' made.

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98 N.Y. 434, 1 How. Pr. (n.s.) 409, 1885 N.Y. LEXIS 622, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-several-accountings-of-the-executors-of-tilden-ny-1885.