Dillard's Adm'r v. Dillard

Citations

• 77 Va. 820
• 1883 Va. LEXIS 116

Syllabus

<p>1. Personal Representatives— Taxes on intestate's land.—Administrator, being party to suit to partition intestate’s land, said land was not charged for taxation on land-book until after decree confirming its partition.</p> <p>Held:</p> <p>1. Administrator should be allowed credit for payment of the taxes accrued before, but not of the taxes accrued after the decree confirming the partition. Code 1849, p. 189, sec. 67, (Code 1873, p. 294, section 32.)</p> <p>2. This case distinguished from that of Simmons v. Lyle's adm'r, &c., 32 Graft. 752.</p> <p>2. Idem—Ex parte affidavit—Credit disallowed.—Where administrator in his ex parte affidavit denies receipt of a debt due intestate’s estate, but the weight of evidence is contra;</p> <p>Held :</p> <p>Credit, therefore, was rightly disallowed.</p> <p>3. Idem—Continuance.—Circumstances under which administrator’s motion for a continuance of the hearing of suit to settle his accounts, was properly overruled.</p> <p>4. Decrees—Clerical errors—Correction in vacation.—Under Code 1873, ch. 177, section 5, upon notice to the opposite party, his agent, or attorney at law or in fact, the court wherein the decree is rendered, may, on motion correct such decree as to any clerical error therein where (as in the case at bar), there is sufficient in the record to enable the court to safely amend the same.</p> <p>5. Personal Representatives—Special commissioners.—Where in suit to settle estate and distribute same, one, who is already the administrator, is appointed special commissioner to collect and pay over the several sums assessed for owelty of partition, that one cannot be held liable as such administrator for default in the duties prescribed for him as such special commissioner.</p> <p>6. Costs in equity—Case at bar.—The award of costs being discretionary with courts of equity, (Code 1873, ch. 181, § 10), in this case, court below directed the administrator to pay the costs of the suit accruing after October term 1865, de bonis s