Hoffman v. Hoffman

Page, J., delivered the opinion of the Court. The appellants, executors of Joseph T. Hoffman deceased, filed a petition in the Orphans’ Court of Washington County, alleging that on the seventeenth day of November, 1896, the petitioners and their then co-executor, Edward Hoffman, had stated their third account as executors of the last will of the deceased, and that the same was made under a “ misapprehension of the true and correct items of account,” and was erroneous in ⁶¹ that they should have claimed credit for the item of $2,518.36, as a debt due to the estate by Edward Hoffman, instead of as “ being the appraised value of the property of Joseph T. Hoffman and Son not disposed of,” the said Edward Hoffman having, prior to the stating of said account as surviving partner, disposed of all said property and converted it to his own use, without accounting therefor with the estate of the decedent. They also aver, that they should have charged themselves with the sum of $526.56, the appraisement of furniture, &c. Further errors are alleged in distributing certain stocks to legatees in a manner the will of the decedent did not authorize, and in making any distribution to Edward Hoffman, as at that time he was indebted to the estate in an amount exceeding any to which he was entitled.

They pray that the said account may be set aside and they may be ordered to restate it in a proper manner. This petition was dismissed on the 8th day of October, 1897. Subsequently the petitioners filed a second petition containing all the averments of the first and in addition thereto, a notification of their desire to avail themselves of the statute in reference to distribution (Sec. 138 of Art. 93 of the Code). The prayer of this petition is that the distributees (naming them) may be cited to appear and answer, that the said third account may be set aside and that the petitioners shall restate it, as in right it ought to have been stated.

This petition was dismissed on the 15th of October, 1897. The Court, however, on the 8th day of October, ordered the executors to “ settle a further account ” in which they shall charge themselves with the sum of $526.50 and any other assets of the estate in their hands. From the several orders dismissing the petitions and the order of the eighth day of October last mentioned, the appellants have appealed. We think there was error in dismissing the petitions.

They contained allegations of material errors in the third account, that if true rendered its correction a matter of ordinary justice. Accounts of executors or adminis ⁶² trators are deemed to be only prima facie correct, and when it is shown they contain errors, the Orphans’ Court has power and is the primary tribunal to order that they shall be revised and corrected. Bantz