Braden v. Coale

Adkins, J., delivered the opinion of the Court. William H. Merryman, by his will, dated February 10th, 1931, provided, after the payment of all his just debts and funeral expenses, for a bequest to his sister-in-law of his household goods and effects, and a bequest of his watch and chain to Joseph M. Coale, and then, by the second and third clauses, as follows : “Second: I give, devise and bequeath unto Miss Prances Braden, the sum of $300.00, unto Miss ISTettie Braden the sum of $200.00, unto Mr. Joseph Braden, the sum of $100.00, unto Mrs. Mamie Braden the sum of $200.00, unto Mr. E. Scott Merryman, the sum of $25.00, the aforesaid sums to be paid from the money 1 have on deposit in the Central Savings Bank of Baltimore City. “Third : I give and bequeath the leasehold property number 3204 Gwynus .Falls Parkway, located in the ¹⁵² City of Baltimore and State of Maryland unto Ethel Merryman Cladding and Joseph Ooale, absolutely share and share alike.” All the rest and residue of his estate he gave to his said sister-in-law, and appointed the said Joseph M. Coale executor. The executor in his inventory returned only the said leasehold property, which was appraised at $2,200. In his administration account he charged himself with the following items: “Amount of inventory.....................$2,200.00 Cash................................... 961.80 Penna.

R. R. Co. Pension................ 58.90 Penna. R. R. Co. Relief.................. 250.00 Total..............................'$3,470.70” And claimed allowances for expenses of administration, for funeral expenses, doctors’ bills, an account due by the decedent, and for the following items, which appellants claim were not proper allowances, viz.: “A ground rent on the said leasehold property which became due April 1st, 1932........ $ 45.00 Ground rent due October 1st, 1932........ 45.00 Repairs on the leasehold property after death of decedent ........................... 104.00 Taxes for year 1932 due January 1st, 1932.. 175.28” The total allowances claimeyl amountéd to $1,059.75, which were charged against the funds in the savings bank account and other cash without any contribution from the leasehold property, resulting in a distribution to the appellants, legatees under the second clause of the will, of only .25569 of their legacies, less collateral inheritance tax, and in the distribution to the legatees of the leasehold property less collateral inheritance tax. It was admitted by the executor that there was in the Central Savings Bank at the time of the death of the testator $941. The testator died March 26th, 1932. ¹⁵³ The appellants excepted to the administration account (1) because they were not allowed their legacies in full, less collateral inheritance taxes, claiming that they were specific legacies; (2) to the allowance for repairs on the leasehold property, taxes for the year 1932 on said property, and ground rents in full on said property.

The orphans’ court overruled the first exception on the ground that the legacies to the exceptants were not specific, but demonstrative legacies; overruled the exception to the allowance of taxes; overruled the exception to the allowance of ground rent due April 1st, 1932; sustained the exception to the allowance of ground rent due “On [November 1st, 1932” (probably should be October 1st, 1932) ; and sustained the exception to the allowance for repairs. We find no error in the ruling of the court on the allowances claimed by the' executor, except that the legatees of the leasehold interest should have been charged with the few days- ground rent between the testator’s death and April 1st, the rent being apportionable