In re the Estate of Hildebrandt

Belcher, C. There are two appeals in this case, one from an order settling the executor’s first account, and the other from an order of partial distribution. Both orders were based upon the same facts, and involved the same questions of law; the two appeals may therefore be considered together.

On January 10,1889, William C. Hildebrandt was appointed executor of the last will of Louis G. C. Hildebrandt, deceased, and letters testamentary were issued to him. On the 23d of the same month, notice requiring the creditors of the decedent to present their claims to the executor within a time named was published, as provided by law and ordered by the court. On August 15, 1889, the executor filed in court a verified inventory [434]and appraisement of all the estate of the decedent which had come to his possession and knowledge. In this inventory he charged himself with money due the estate in the sum of $11,429.43, “less offset of $10,000 claimed by said executor,” thus making the balance due $1,429.43, and the whole value of the estate $5,962.43. On August 29th, upon motion of one of the legatees, the court ordered the inventory amended by adding thereto the $10,000 deducted, and it was so amended by the executor, thus making the whole appraised value $15,962.43.

In June, 1890, the executor filed in court his first annual account, which was, in substance, as follows:—

“William C. Hildebrandt, Executor, in Account with the Estate of Louis Gr. C. Hildebrandt, Deceased.

“To cash received, as follows, to wit: —

Due from William C. Hildebrandt . . . $11,429 43

Less offset claimed by Wm. C. Hildebrandt . 10,000 00

$1,429 43

Trunk containing, etc., appraised at . . . 20 00

$1,449 43

Contra, various sums paid out as expenses of administration......... 80 42

Balance.............$1,369 01”

Several of the legatees and heirs of the decedent filed objections to the allowance of the alleged offset, upon the ground that no claim for the same had ever been presented, and the time for presentation of claims against the estate had long since expired.