Catanach's Estate

Citations

• 273 Pa. 368
• 117 A. 178
• 1922 Pa. LEXIS 580

Syllabus

<p>Executors and administrators — Payment of wages — Receipts— Good faith — Findings of auditor — Confirmed by court — Appeal.</p> <p>1. Where an executrix in charge of a farm pays out money for wages, board and current expenses in good faith she cannot be surcharged for the same because she did not take receipts therefor, if it appears that it was not the custom for farmers to take receipts from farm hands and others with whom there were frequent dealings.</p> <p>2. If, in such case, an auditor finds, from ample evidence, that there was good faith and honesty in the transaction, and his findings are confirmed by the court below, the findings are conclusive and will not be disturbed on appeal.</p> <p>Executors and administrators — Expenditures on farm lands — Rebuilding barn — Agreement between executors who are also devisees —Trusts—Subsequent approval by court — Authorization.</p> <p>3. Where executors, who are also devisees, agree that a barn on testator’s farm, which had burnt down, should be rebuilt out of the insurance money by one of their number who had been placed in charge of the farm, and such executor spends a small amount in excess of the insurance money, she cannot be surcharged for the same, if she acted in good faith.</p> <p>4. In such case, as the paramount purpose was to restore the property, the limitation to the amount of the insurance money was practically a secondary matter in absence of extravagance or bad faith, and the secondary purpose would give way. to the paramount one. The case would therefore be outside of the rule that the executor cannot expend personalty of an estate in an improvement or repair of the realty.</p> <p>5. Some of the devisees’ interests being held in trust, as to them the orphans’ court had jurisdiction to authorize the expenditure of a sufficient sum of money to restore the property for the purposes of the trust, and the court’s subsequent approval was equivalent to prior authorization.</p> <p>Executors and administra