In re the Final Account of Marcy
In re the Final Account of Marcy
Opinion of the Court
The accountant charged himself, in his final account, only with the" ward’s share of the rents of certain property, of which she owned one-sixth part. The charges amounted to $406.18. He credited himself with certain payments, among •which are one of $128, stated to have been made in cash, November 6th, 1860, to George Bennett, his “ successor as guardian — sale of real estate,” and another of $140.52, stated as cash, paid October 8th, 1861, to “George Bennett, guardian, on settlement.” These turn credits were not allowed. An appeal was taken by the accountant, from the decree of the Orphans Court, in the premises. The credits amount, together, to $406.18, precisely the amount of the charges. The accountant claimed no commissions. He insists that the Orphans Court ought not to have rejected the two credits above particularly referred to, and that, in any event, he ought to be allowed a reasonable sum for his commissions. He claims, also, that the decree is erroneous, in that it charges interest at a higher rate than six per cent, per annum. Apart from the objection that there was no proof before the Orphans Court, and there is none here, that George Bennett ever was guardian of the ward of the accountant, there was no voucher or other evidence of these payments, except the accountant’s own testimony, and (as he claimed) entries in his book of accounts. But it was shown that the credit of $140 was not even entered in his book, and that the accountant had admitted that he had put it down arbitrarily at that amount, in his final account, to balance it, and would have set down, instead of it, any other amount required for the purpose. His entry in his book would have been no proof of, nor voucher for the payment. .Besides, this is a claim
The accountant insists that he ought to be allowed commissions. He did not ask them in the Orphans Court, and they ought not to be allowed to a guardian on an account made up as this is.
Interest should have been charged at six per cent, per annum, up to March 15th, 1866, and after that date, at seven per cent. It appears to have been so computed.
The decree of the Orphans Court is affirmed, with costs.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.