Carter's Estate
Carter's Estate
Opinion of the Court
Opinion by
This is an appeal from the decree of the Orphans’ Court, dismissing a petition for k- review of the adjudication of the’account'of the trustee of the estáte of William Carter, deceased. The authority for granting a review by the Orphans’ Court is the Act of October 13, 1810, Sec. 1. ■ It refers to the accounts of executors, administrators and guardians, but it would seem that it may properly be construed as including accounts .of testamentary trustees. But’ the act contains a proviso that it “shall not extend to any cause when the balance found
The power of appointment given by William Carter to his son is as follows: “Upon trust for such of the children or issue of the said Joseph James Thomas Carter in such shares and manner as he shall by will or codicil appoint.” The donee of the power, after reciting his intention to execute the power, provided: “I give, devise and bequeath all the residue of my father’s real and personal estate over which I have the power of appointment under his said will, to my only living son, Hugh-William Carter, to him, his heirs and assigns.” This language, standing by itself, would unquestionably vest an absolute interest in the donee’s son, who is the only member of the class to which the power was restricted.' But the donee goes on to say: “But if at the time of my death I have other children living, or the issue of a deceased child living, then I give, devise and bequeath the said residue of my father’s real 'and personal estate over which I have the power of appointment as aforesaid, to my children and the issue of any deceased child, to be equally divided among them Share and share alike, the issue of a deceased child to take the share a parént would take if then living, in trust nevertheless in all events for
The assignment of error is overruled, and the decree of the court below dismissing the petition for review is affirmed.
Reference
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- Practice, O. C. — Testamentary trustees — Accounts — Review after distribution — Act of October 13, 18k0, P. L. 1, Sec. 1. 1. The Act of October 13, 1840, P. L. 1, Sec. 1, conferring on the Orphans’ Court authority to review the accounts of executors, administrators and guardians, and providing' that such authority shall not extend to any cause when the balance has been actually paid and discharged, applies to the accounts of testamentary trustees; and a petition for the review of the account of a testamentary trustee may properly be refused on the ground that it has not been filed until after distribution. , Wills — Appointments—Construction—Intention. 2. In cases of doubtful construction the law leans in favor of an absolute rather than a defeasible or contingent estate. 3. Where the donee of a special power of appointment among his children or his issue bequeathed “all the residue of my father’s real and personal estate over which I have the power of appointment under his said will to my only living son......to him, his heirs and assigns......but if at the time of my death I have other children living or the issue of a deceased child living, then I give, devise and bequeath the said residue......to my children and to the issue of a deceased child......in trust, nevertheless, in all events, for a period of twenty years immediately after the date of my death that he or they may enjoy the income thereof,” and at the expiration of that period gave the property to be equally divided among them, the Orphans’ Court properly held that the gift in trust was to take efFect only if the testator should die leaving other children or the issue of a deceased child, and this continr gency not having occurred, properly awarded the residue of the estate to the son absolutely.