Kelley's Estate
Kelley's Estate
Opinion of the Court
Opinion by
John G. Kelley died testate 29th May, 1911, leaving to survive him a widow, Edith S. Kelly, whom he appointed executrix of his will, and one child by a former marriage, Anna K., wife of Dr. F, W. Hornbrook, here the appellee. His will as probated includes a number of separate instruments, several, of which are designated by the
The remaining assignments complain of the action of the court in reducing to the extent of $2,167.71 the commissions with which accountant credited herself in her account filed. The personal estate of testator consisted very largely, almost exclusively, of shares in the capital stock of the Wheeling Steel & Iron Company, the Commercial Bank of California, and the National Exchange Bank of Wheeling. Besides these securities there were certain shares in the Pittsburgh, Wheeling & Kentucky Railroad Company, a mortgage investment of $2,300, and several other items of minor value. The total personal estate in the inventory filed was appraised at $108,385.16, and with this sum the executrix debited herself in her account, taking credit at the same time for $5,419.26 as compensation for her services as executrix. As will be seen the amount claimed was five per cent, of the entire fund charged. The auditor reduced the credit to a three per cent, basis, and surcharged accountant with the difference, that is to say, with $2,167.71. The total amount of credits claimed in the account, omitting the commission claimed, is $6,128.57. This amount must include the total indebtedness of the estate and the total expense connected with its settlement up to the time of filing the account, omitting the compensation claimed. When it is considered that no more of the estate was converted than was necessary to meet the indebtedness and the expenses of administration, it becomes apparent that the settlement of this estate involved far léss trouble and care than ordinarily attends the settlement of estates of this magnitude.. Under such circumstances we do not hesitate to- conclude that the commission charged was excessive and what was allowed was full compensation. The auditor in allowing compensation on a basis of three per cent, went to the very limit under all our cases. The assignments of error are overruled and the decree is affirmed.
Reference
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- Wills — Construction—Legacy — Revocation — Commissions — Surcharge — Life interest — Security. 1. Testator by will gave to his nephew $10,000 absolutely. By a codicil he revoked this legacy and left “the same amount to my wife......in trust for” the nephew “to be disposed of as she may think best, either in buying a small farm or whatever is in her judgment for his best interest.” By a second codicil he provided “the legacy to” his nephew “I leave in trust to” testator’s wife “to dispose of as she thinks best.” Upon this second codicil there was the following endorsement: “It is my intention that my wife shall have all I am possessed of during her life, except in case of remarriage when I wish it placed in trust for her free from interference of any one.” Upon a contest between the heirs of the nephew and testator’s widow, the Orphans’ Court decided that the gift to the nephew by the will and first codicil was not revoked by the subsequent codicil and the same was awarded to the widow in trust for the nephew. Meld, no error. 2. In such case the fact that the auditor appointed by the Orphans’ Court did not further distribute the trust fund to and among those legally entitled thereto, although he could properly have done so, is not error, as the. award neither concludes nor prejudices anyone having a standing to dispute a claim upon the fund. 3. In such case where the estate was upwards of $100,000 in amount, mostly personal property, and very little of it was required to be converted, and the labor of the executrix was much less than in most estates of that size, the court did not err in cutting down tbe commissions from five per cent, to three per cent, and in sucbarging tbe accountant with the difference.