Lotzgesell v. Cydell

Citations

• 62 Wash. 352
• 113 P. 1105
• 1911 Wash. LEXIS 708

Syllabus

<p>Executors and Administrators — Accounting— Charges —Defending Suits.. Expenses incurred by the executors of a nonintervention will, who were the chief beneficiaries thereof, in defending a suit for an accounting and partition brought by parties claiming part of the estate, are not properly chargeable against the estate, as they were incurred in their own interests and not as executors.</p> <p>Taxation — Inheritance Tax — Executors-—Accounting. An inheritance tax is properly charged to the beneficiaries.</p> <p>Wills — Construction—Rules—Intent—Avoiding Intestacy. The rule of ejusdem, generis, as applied to wills, yields to the rule that a will is to be construed to give effect to the intent of the testator, and to avoid intestacy, and when the circumstances show that it would defeat the intention; so that a clause in a will “and in fact all personal property,” following a bequest of live stock, farm implements,' household furniture and effects, bequeathed to one of the testator’s daughters, is not to be restricted by the rule of ejusdem generis, but covers $6,245.30 cash handed to the daughter the day before his death, and not othérwise disposed of in the will, where the intent to will all of his property appears by bequests of $50 to each of certain other children, followed by a clause that in times past he had given them their portion of their inheritance, and the balance of the will showed careful attention to every detail of his parental duties and an intent not to die intestate.</p> <p>Wills — Construction—Legacies—Debts. Specific bequests of money are not to be included among “all other just debts” directed to be paid in a certain way, but are to be paid from cash on hand at the time of the testator’s death, bequeathed under a residuary clause.</p>