Robins's Estate

Citations

• 180 Pa. 630
• 37 A. 121
• 1897 Pa. LEXIS 978

Syllabus

<p>Decedents' estates — Administration account — Distribution.</p> <p>Au administration account in the orphans’ court cannot regularly be blended with a distribution account, and this is especially the case when the account is not only stated, but finally confirmed within one year after the death of the testator.</p> <p>Payments by way of distribution are not part of an administration account; and auditors appointed to settle an administration account have no authority to report distribution.</p> <p>Decedents' estates — Administration account — Schedule of distribution— Refunding bond — Act of February 24, 1834.</p> <p>When distribution has been made within a year from the death of the decedent, and before the settlement of the executor’s account, the confirmation of the administration account, with the schedule of distribution attached, must be presumed to have been made, so far as it affects the schedule, upon the presumption that the executors, having made distribution on their own authority, had protected themselves by taking refunding bonds as provided by the Act of February 24, 1834, P. L. 73.</p> <p>Decedents' estates — -Confirmation of executor's account.</p> <p>The confirmation of an executor’s account is a conclusive decree as to such matters only as are properly embraced within it. It is not conclusive as to matters not so embraced.</p> <p>Decedents' estates — Laches of creditors — Refunding bonds — Devastavit.</p> <p>The laches of creditors will not excuse the executor for not securing refunding bonds; but his failure to do so will amount to a devastavit and render him liable to creditors for the amount paid out by him.</p> <p>Decedents' estates — Distribution—Legatees—Liability of, to refund — Statute of limitations — Refunding bond.</p> <p>Where distribution has been made to legatees by an executor who has taken no refunding bonds, the obligation of the legatees to refund rests only upon a contract to be implied from the nature of the transaction, and