Alexander Magruder v. Samuel Drury, No. 17

CourtUnited States Supreme Court
Writing for the CourtDay
PartiesALEXANDER R. MAGRUDER and Isabel R. Magruder, Appts., v. SAMUEL A. DRURY and Samuel Maddox, Trustees
Docket NumberNo. 17
Decision Date30 November 1914

235 U.S. 106
35 S.Ct. 77
59 L.Ed. 151
ALEXANDER R. MAGRUDER and Isabel R. Magruder, Appts.,

v.

SAMUEL A. DRURY and Samuel Maddox, Trustees.

No. 17
Argued October 27, 1914.
Decided November 30, 1914.

Page 107

Mr. Nathaniel Wilson for appellants.

[Argument of Counsel from page 107 intentionally omitted]

Page 108

Mr. J. J. Darlington for appellees.

[Argument of Counsel from pages 108-110 intentionally omitted]

Page 110

Mr. Justice Day delivered the opinion of the court:

William A. Richardson, for some years before his death chief justice of the court of claims of the United States, died at Washington, District of Columbia, October 19th, 1896. By his last will and testament, dated August 9, 1895, he described himself as 'chief justice of the court of claims at Washington, a citizen and inhabitant of Cambridge, in the county of Middlesex and commonwealth of Massachusetts, and having property in said county.' By his will he appointed his brother George F. Richardson, of Lowell, Massachusetts, and Samuel A. Drury, of Washington, District of Columbia, as executors and trustees. The will was probated in the probate court of Middlesex county, Massachusetts, on the 28th day of October, 1896. It appears in the record that the deceased had a little real estate in Massachusetts, but the main portion of his estate was, and always had been, in the city of Washington. The probate of the will in Massachusetts seems to have been in deference to the expression in the will as to his place of residence. Subsequently, and upon certain proceedings being instituted to enforce taxation in Massachusetts of the estate in the hands of the executors, the supreme judicial court of Massachusetts held that the actual residence of Mr. Richardson could be inquired into in that proceeding, and upon the facts shown it was in the District of Columbia. Dallinger v. Richardson, 176 Mass. 77, 57 N. E. 224. That case grew out of the imposition of personal taxes amounting to $7,500 annually on the assets of the estate. As this would have nearly exhausted the income of the

Page 111

estate and cut off the support of the beneficiaries under the will, a bill for injunction was filed in this case in the supreme court of the District by the father in behalf of the present appellants, who were the beneficiaries under the will. An amended bill was subsequently filed, having for its object an injunction against the executors from paying out of the estate any taxes in the state of Massachusetts, it being stated that, notwithstanding the recitals of the will, William A. Richardson's place of residence and last domicil was in the District of Columbia, where the assets and personal securities of the estate were in the keeping of Samuel A. Drury, also a resident of the District of Columbia. In addition to the injunction, the bill prayed an account of the property of the estate which had come into the hands of the executors under the will, and that they might be required to file an account from time to time. Mr. George F. Richardson, one of the executors, being a resident of the state of Massachusetts, and declining to submit to the local jurisdiction, the amended bill was filed against Samuel A. Drury alone. The answer of Drury stated that he had the custody and control of the assets and personal securities, and expressed his willingness to account in the court or in any other jurisdiction in that behalf for the moneys received by him as executor and trustee. Such proceedings were had that, on April 1, 1899, a decree was made continuing the restraining order theretofore made in the case, and finding that the late William A. Richardson was last domiciled in the District of Columbia, where the beneficiaries lived, and it was ordered and decreed that Samuel A. Drury and Samuel Maddox, both of the District of Columbia, be appointed trustees to perform the trusts created in the will, and they were 'authorized and empowered to receive from the executors named in said will all the property whereof the deceased died seised and possessed, provided, nevertheless, that the said Samuel A. Drury and Samuel Maddox shall first give

Page 112

separate bonds in the penal sum of $25,000 each, with one or more securities to be approved by this court, conditioned for the faithful discharge of their duties as such trustees.' Some five reports were made by the auditor to whom the matter was referred to take accounts, and various proceedings were had, which are fully set out in the opinion of the court of appeals in this case (37 App. D. C. 519). It is enough for our purposes to state that the proceedings resulted in an order of reference to the auditor to state the account of the trustees. This order was made on January 17, 1909. The auditor named having died, a further order of reference was made to another auditor to 'state the final account of the trustees and the distribution of the trust estate in their hands, and report such commission or compensation to the trustees as may be appropriate and proper.' To this report certain exceptions were filed by the present appellants. Upon final hearing, a decree was entered by which these exceptions were overruled, and the court of appeals sustained this action of the supreme court (37 App. D. C. supra). Hence this appeal.

The argument has taken a wide range, and questions are discussed which are not embraced in the exceptions filed to the auditor's report which was the basis of action in the courts below, and in the court of appeals that court dealt with only three exceptions, stating that a number of exceptions were entered to the report, and that those relied upon in that court related to the allowance of a 5 per cent commission on principal and 10 per cent on income; to the $18,800 item allowed by the Massachusetts court; and to alleged profits made by the trustees in the purchase of notes for reinvestment.

Under the statute in force at the time of this appeal, owing to the amount involved, the decision of the court of appeals might be brought by appeal in review before this court. This court therefore sits as an appellate court

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for the purpose of reviewing the decree of the court of appeals, and that is the extent of the jurisdiction here. Original objections to the auditor's report and the decree of the supreme court, not brought forward in the court of appeals, cannot be made here. Alleged errors not of a fundamental or jurisdictional character, which were not presented to the appellate court for consideration, and which were waived, either expressly or by implication, will not be regarded as before this court. Montana R. Co. v. Warren, 137 U. S. 348, 351, 34 L. ed. 681, 682, 11 Sup. Ct. Rep. 96; Gila Valley, G. & N. R. Co. v. Hall, 232 U. S. 94, 98, 58 L. ed. 521, 523, 34 Sup. Ct. Rep. 229; Grant Bros. Constr. Co. v. United States, 232 U. S. 647, 660, 58 L. ed. 776, 784, 34 Sup. Ct. Rep. 452. We shall, then, consider the assignments of error which were brought to the...

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141 practice notes
  • Slay v. Burnett Trust, No. A-223.
    • United States
    • Supreme Court of Texas
    • April 25, 1945
    ...with his obligations as trustee. United States v. Carter, 217 U.S. 286, 30 S.Ct. 515, 54 L.Ed. 769, 19 Ann.Cas. 594; Magruder v. Drury, 235 U.S. 106, 35 S.Ct. 77, 59 L.Ed. 151; Jackson v. Smith, 254 U.S. 586, 41 S.Ct. 200, 65 L.Ed. 418; Crites v. Prudential Ins. Co., 322 U.S. 408, 64 S.Ct. ......
  • Wolf v. Weinstein, No. 70
    • United States
    • United States Supreme Court
    • April 15, 1963
    ...Michoud v. Girod, Page 642 4 How. 503, 556—560, 11 L.Ed. 1076; Weil v. Neary, 278 U.S. 160, 49 S.Ct. 144, 73 L.Ed. 243; Magruder v. Drury, 235 U.S. 106, 119 120, 35 S.Ct. 77, 81—82, 59 L.Ed. 151. Indeed, we have several times declared that the general statutory authorization in the Bankrupt......
  • Thole v. U. S. Bank N.A ., No. 17-1712
    • United States
    • United States Supreme Court
    • June 1, 2020
    ...also, e.g. , id. , at 556–557 (noting this rule's roots in "English courts of chancery from an early day"); see also Magruder v. Drury , 235 U.S. 106, 120, 35 S.Ct. 77, 59 L.Ed. 151 (1914) (under "the principles governing the duty of a trustee," it "makes no difference that the [trust] esta......
  • Roberts Ranch Co. v. Exxon Corp., No. Civ-92-861-R.
    • United States
    • United States District Courts. 10th Circuit. Western District of Oklahoma
    • February 4, 1997
    ...Court addressed an operator's obligations with regard to its purchase of minerals from the unit. The Court quoted Magruder v. Drury, 235 U.S. 106, 120, 35 S.Ct. 77, 82, 59 L.Ed. 151, 156 (1914) for the principle that a trustee can make no profit out of his trust. This comment in Young, howe......
  • Request a trial to view additional results
141 cases
  • Slay v. Burnett Trust, No. A-223.
    • United States
    • Supreme Court of Texas
    • April 25, 1945
    ...with his obligations as trustee. United States v. Carter, 217 U.S. 286, 30 S.Ct. 515, 54 L.Ed. 769, 19 Ann.Cas. 594; Magruder v. Drury, 235 U.S. 106, 35 S.Ct. 77, 59 L.Ed. 151; Jackson v. Smith, 254 U.S. 586, 41 S.Ct. 200, 65 L.Ed. 418; Crites v. Prudential Ins. Co., 322 U.S. 408, 64 S.Ct. ......
  • Wolf v. Weinstein, No. 70
    • United States
    • United States Supreme Court
    • April 15, 1963
    ...Michoud v. Girod, Page 642 4 How. 503, 556—560, 11 L.Ed. 1076; Weil v. Neary, 278 U.S. 160, 49 S.Ct. 144, 73 L.Ed. 243; Magruder v. Drury, 235 U.S. 106, 119 120, 35 S.Ct. 77, 81—82, 59 L.Ed. 151. Indeed, we have several times declared that the general statutory authorization in the Bankrupt......
  • Thole v. U. S. Bank N.A ., No. 17-1712
    • United States
    • United States Supreme Court
    • June 1, 2020
    ...also, e.g. , id. , at 556–557 (noting this rule's roots in "English courts of chancery from an early day"); see also Magruder v. Drury , 235 U.S. 106, 120, 35 S.Ct. 77, 59 L.Ed. 151 (1914) (under "the principles governing the duty of a trustee," it "makes no difference that the [trust] esta......
  • Roberts Ranch Co. v. Exxon Corp., No. Civ-92-861-R.
    • United States
    • United States District Courts. 10th Circuit. Western District of Oklahoma
    • February 4, 1997
    ...Court addressed an operator's obligations with regard to its purchase of minerals from the unit. The Court quoted Magruder v. Drury, 235 U.S. 106, 120, 35 S.Ct. 77, 82, 59 L.Ed. 151, 156 (1914) for the principle that a trustee can make no profit out of his trust. This comment in Young, howe......
  • Request a trial to view additional results

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