Merch. v. Comback

• Decision Date: 31 March 1886
• Citation: 7 A. 633,41 N.J.E. 349
• Parties: MERCHANT and others v. COMBACK and others.
• Court: New Jersey Supreme Court

7 A. 633

41 N.J.E. 349

MERCHANT and others

v. COMBACK and others.

Court of Errors and Appeals of New Jersey.

March Term, 1886.

Appeal from prerogative court.

In the matter of the exceptions to the account of the administrators of Daniel P. Merchant, deceased.

The facts in this case will be found in the following opinion of Runyon, Ordinary, reported in 39 N. J. Eq. 506, sub nom. Merchant's Case.

"Daniel P. Merchant died March 20, 1880, intestate. His sons, Silas and Prank, and his daughter, Mrs. Hughson, were appointed administrators of his estate. His widow survived him, and was still living when the final account of the administrators was filed. He owned a farm and personal property (farming implements, horses, cattle, and sheep, etc.) upon it. After his death, his widow continued to reside on the farm, and did so as long as she lived. There were, when Mr. Merchant died, mortgages upon the farm, and levies upon some of the personal property under executions issued upon judgments against him. The sheriff and the administrators sold the personal property together in February, 1881, nearly a year after his death. In that month the administrators made a report to the orphans' court of personal assets and claims filed, showing a deficiency of about $7,000, and asked for an order to sell the farm, which was the only real property owned by the intestate. An order to sell was made, and the property was sold in September, 1882. In February of that year the administrators filed their account, by which it appeared that the estate would not pay more than 50 cents upon the dollar of the debts. To that account some of the creditors filed exceptions.

"Upon the hearing thereof, the court held that the administrators should be charged with the value of so much of the crops of the farm produced in the year next succeeding the death of Mr. Merchant as, under an arrangement made by Mrs. Hughson with Moses Tucker, (who tilled the farm on shares,) was to belong to the person or persons whom she represented in the arrangement, allowing, however, the expenses of marketing it; also that they should be charged with the value of 61 lambs, not inventoried, sold by Mrs. Hughson in August and October, 1880, the produce of sheep belonging to the intestate; and also with the value of wool from the sheep which belonged to the intestate, clipped and sold after his death; also that they should be charged with the proceeds from April, 1880, of the sale (on a milk route) of milk...