Morgan's Estate
Morgan's Estate
Opinion of the Court
Opinion by
David T. Morgan died October 6, 1883, leaving a will in which he gave to Lauretta T. Morgan an annuity of $3,000 payable quarterly, and Nancy A. Morgan an annuity of $600 payable semiannually. After payment of the legacies' and other charges he devised the residue of his estate to Lauretta T. Morgan, Nancy A. Morgan, Jane G. Watson and Annie M. Morgan, giving to Jane G. Watson three sixths and to each of the others one sixth. Nancy A. Morgan died April 6, 1897, and in the following year the orphans’ court, at the instance of her executor, awarded a citation upon the appellant, the executor and trustee under the will of David T. Morgan, to show cause why he should not pay the sum of $65.00, it being alleged by the petitioner that the balance of annuity due Nancy A. Morgan at her death was $150, of which $85.00 had been paid to the petitioner, and it being alleged by the respondent that the $85.00 payment was all that was due. The court below found in favor of the petitioner’s contention and from its decree this appeal was taken.
Although under' the will the annuity was payable semiannually, it appears that beginning in 1886, it was actually paid in quarterly instalments of $150 each on or about the 15th day of February, May, August and November in each year. The starting point of this computation was November 16,1885, and assuming for a moment that the annuity had been paid, up to that date, it is apparent that the amount due at the death of the annuitant was only $85.00, as the appellant claims. The question of fact upon which the case turns is whether or not the annuity accruing between October 6,1883, the date of the death of the testator, and November 16, 1885, was paid. This question arises in this way. To No. 39, February term, 1886, the trustee filed an account from which we make the following extract :
Nov. 16 Net income 2 years $7,940.02
Accountant claims credit for distribution of income as follows :*
Lauretta T. Morgan, under the will, $8,000 per annum for 2 years $6,000.00
Less amount assigned to Jane G. Watson, 2,000.00
Amount payable to L. T. Morgan 4,000.00
Jane G. Watson assigned to her from Lauretta T. Morgan $1,000 per annum $2,000.00
Nancy Morgan, under the will, $600 per annum for 2 years $1,200.00 7,200.00
Bal. of income after paying $7,200, above, $740.02
Accountant claims further credit for distribution of income as follows, said $740.02 being divided into six shares and paid out as follows, under the will:
1885.
Nov. 16. Lauretta T. Morgan, 1/6 $123.34
Jane G. Watson, 8/6 370.00
Nancy Morgan, 1/6 123.34
Annie Morgan, 1/6 123.34
The true interpretation of this account is, that the sum of $7,940.02 was the net revenue of the estate from the date of the death of the testator, namely October 6, 1883, up to the date of the accounting, namely November 16,1885, and this is in accordance with the uncontradicted parol testimony of the draftsman of the account which we quote: “ I started with the sum of $7,940.02 to distribute in accordance with the terms of the will; out of that amount Mrs. Nancy Morgan was entitled to receive $1,265 as annuity, and the sum of $58.34, her share of the surplus; these two amounts make $1,323.34. In stating the account I set off to her as annuity, $1,200, and as surplus $123.34, the total being the same as the first mentioned figure. I, therefore, saw to it that Mrs. Nancy Mórgan received her annuity at the rate of $50.00 per month from the death of Mr. Morgan up to November 16, 1885, and further that she obtained one sixth of the surplus revenue. From and
The decree is reversed and the petition dismissed at the costs of the appellee. .
Case-law data current through December 31, 2025. Source: CourtListener bulk data.