Liddel v. McVickar

11 N.J.L. 44
CourtSupreme Court of New Jersey
DecidedSeptember 15, 1829
StatusPublished
Cited by2 cases

This text of 11 N.J.L. 44 (Liddel v. McVickar) is published on Counsel Stack Legal Research, covering Supreme Court of New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Liddel v. McVickar, 11 N.J.L. 44 (N.J. 1829).

Opinion

The defendant in certiorari, William McVickar, as administrator of Archibald McVickar, dec., exhibited in the year 1807, in the Orphans’ Court of the county of Morris, -an account of his administration, and obtained an order for the sale of certain parts of the real estate of the decedent, for the payment of debts, for which the personal estate appeared to the court to be insufficient. Under this order he made sale [57]*57of four of the five parcels of land which he was authorized to sell, leaving the fifth parcel unsold. In December, 1825, the administrator exhibited a further account of his administration, shewing the amount of sales and the disposal of the moneys arising therefrom, alleging a subsisting deficiency of means to satisfy the debts of the estate, and praying ^another order for the sale of the other real estate left [*45 by the decedent. Against this account and the application for an order of sale, exceptions were made by one of the children and heirs at law of the deceased. After an hearing in July Term, 1826, a settlement of the account was made, a decree was passed for its allowance, and certain real estate was ordered by the court to be sold for the purpose of paying the balance which, according to the account, appeared to be due.

The account of July, 1826, and the order for sale, having been brought here by certiorari, a number of reasons have been assigned for setting them aside.

I. The first reason is, “ that the said Orphans’ Court in the said final account allowed and decreed sundry items alleged to be paid by the said administrator prior to March Term, 1807, of said Orphans’ Court, when his account was stated, and not included in that account.”

This objection is raised on the broad position, that no item omitted in the former account, no credit or matter of discharge, however just, which existed at the time the .first and partial account was exhibited and passed, and which was not therein included and allowed, can be made a subject ■of credit or allowance in the subsequent account. This position, in its full extent, is not sound. If by mistake, or other just and sufficient cause shewn to the court, an omission has taken place in an account thus exhibited, especially an account appearing on the face of it to be partial and not final, such omission may be corrected, and just allowance made to the administrator in his subsequent or final account. It is true, the court, when called on to make [58]*58such allowance, may and ought to require strong circumstances to excuse and explain the omission; but such circumstances being proved, the justness of the demand, and the reasons that no previous claim was made having been satisfactorily shewn, the court are not restrained by any rule of law or equity, or by any sound principle'relative to matters of account, from introducing and allowing the omitted items. On the contrary they are bound to do so. Even a final account is subject to correction, when mistake is proved to the satisfaction of the Orphans’ Court. Rev. Laws 787, section 32. I do not mean to say that section applies to the present case, but refer to it simply as a lead-*46] ing as well as *just principle. The very cases cited on the argument by the counsel of.the plaintiff,.while they shew a proper disposition in the courts not to intermeddle with or disturb, stated or settled accounts, carefully recognize the power so to do, when “something strong” or “ specific errors,” are “ distinctly charged ” and “ proved as specified.” In Perkins v. Hart, 11 Wheat. 256, Judge Washington, delivering the opinion of the Supreme Court of the United States, says, “ It surely cannot be contended that the settlemeut and discharge of an account for money lent and advanced for the use of the testator is a bar to a claim for commissions or of any other demand not included in the settled account.” Again — " The rule is the same in principle at law, a settled account is only prima facie evidence of its correctness. It may be impeached by proof of unfairness or mistake in law or in fact.” And again, “ The legal conclusion therefore insisted on by the defendant that the plaintiff is precluded from recovering in this action for the two items claimed to have been due before the two accounts spoken of, were rendered, is not correctly drawn, unless it appeared that those two items were included in what is called the account stated.” The particular grounds on which, in the present case, the allowance of these controverted items was made by the court, are not exhibited on [59]*59the account nor in the evidence laid before us. According to the doctrine in the State v. Mayhew, 4 Hals. 79, The decree is presumed right until the contrary appears either from the face of the decree or by such matter dehors the record as may be the proper subject of examination.

2. The second reason is, “ that the Orphans’ Court allowed the said administrator and decreed sundry sums of money without setting forth for or on what account the same were paid, and also sundry sums of money for which no receipts were produced, without setting forth, when paid, to whom or for what.”

To the first branch of this reason an answer is found in the ancient practice of the Orphans’ Court, long sanctioned by use, experience and convenience. The items of account are, almost necessarily, expressed in very general terms. A statement, if brief, would furnish no useful information, and if minute and in detail would swell the account to an enormous and at the same time useless and unprofitable bulk. Before the account can be passed or sanctioned by the court, all who are interested have the ^opportunity [*4.7 to examine if; and if suitable explanation is withheld or unsuccessfully sought, an exception to the account will require the accountant to sustain it by vouchers and proofs. In respect to the want of receipts, the feet on which the question is raised is not made out. It is not shewn that any item in the final account was allowed without the production of a receipt or other proper proof of its payment. On careful scrutiny I am unable to find any room for even an inference or presumption that any such allowance was made by the court. No one was particularly designated by the counsel on the argument.

3. The third reason is, “ that the Orphans’ Court allowed to the said administrator and decreed sundry sums of money for intere.st on money paid by the said administrator for and on account of the estate of the said deceased.”

The payment of the principal sums by the administrator, and the propriety of charging them in the account, are not, [60]*60as will be observed,.drawn into question. The interest only is the subject of objection. There is no rule of law or principle of equity sanctioned or adopted in our country, which unqualifiedly and under all circumstances, denies interest to an executor or administrator, upon moneys actually and in good faith advanced for the use of the estate. The cases cited by the plaintiff’s counsel do not establish such a general rule. Storer v. Storer, 9 Mass. 37, is very shortly reported and the facts under which the charge of interest was claimed and rejected, are not detailed. The court disallowed it, observing it was always in the power of an administrator to put himself in cash from the estate. Where such is the truth, the charge is doubtless improper. But the proposition appears to me to be stated with too much latitude. Instances often occur in which an administrator cannot put himself at his pleasure in cash, even by a sacrifice of the property.

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Cite This Page — Counsel Stack

Bluebook (online)
11 N.J.L. 44, Counsel Stack Legal Research, https://law.counselstack.com/opinion/liddel-v-mcvickar-nj-1829.