Ridgely’s Notebook II, 276
Orphans’ Court of Delaware.
August 28, 1818.
Appeal from the Register to the adjustment of the account of Rebecca Reynolds, surviving administratrix as well of and for the balance overpaid and due the administrators per settlement made October 21, 1801, by the said Alexander Reynolds in his lifetime, as, of, and for their charges and payments since, and also for the rents and profits of the real estate of the said George, which have accrued and come to the hands of the said administrator and administratrix since his decease, made before the late Register N. T. on April 6, 1809.
1. For that the subject matter of said account as stated and set forth on the debit side thereof appearing to be of and concerning the rents, issues and profits of the real estate of said intestate George Reynolds, and which accrued and grew due after his decease is not, nor can be taken to
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be the proper and regular subject matter for the jurisdiction and cognizance of said Register who has, in respect of each and every of the charges for the rents, issues, and profits aforesaid and interest thereon in the said debit side of the same account assumed the right of entering and allowing the same though contrary to law, and against the right of the matter, which he ought not to have done.
2. That the charges contained on the debit of said account being in respect of alleged receipts of rents, issues, and profits of the real estate of G. Reynolds the intestate, which accrued and grew due after his decease and the interest by the said accountant Rebecca Reynolds ought not to have been made and entered against her in said account nor she therewith charged therein.
3. For that all the items entered on the credit side of said account by which said accountant received credit for the taxes therein specified for the years 1797, 1799, 1800, 1801, 1802, 1803, 1804, 1805, 1806, and 1807, and interest on the same and the further item of credit therein stated, “by putting up 198 pannels of post and rail fence, are illegal, and should not have been entered as credit of and in said account, being relative to and on account of the real estate of said intestate, accrued and arising subsequent to the death of the said intestate.
4. For the said Rebecca administratrix as aforesaid is charged in said account with the balance amounting to $4281.64 as being in her hands payable with interest from March 25, 1807 contrary to law inasmuch as there is and will appear to be upon the revision a large balance due from the estate of said George Reynolds with interest.
5. That said account was stated, etc. and settled by the former register, Nehemiah Tilton, without knowledge, privity, or consent of the said Rebecca Reynolds.
Mrs. Reynolds herself appeared in court, and declared that she had no knowledge of the settlement of the account by the Register. This account was done in my house, and I knew they, Nehemiah Tilton and John Hall, were about the business, but I was not consulted. John Hall was acting for me. George R. Massey was at my house, but he did not live there then. I don’t know why the Register went to my house, but I expect George R. Massey asked him. Mr. Massey in his last illness told me about it, and that he spoke to Mr. Read to get it out, that he never wished it to come against me. I expect Mr. Massey brought John Hall there, I never spoke to him about this account. John
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Hall made out some accounts for me, but nothing more. Mr. Tilton never said a word to me about the account.
Mrs. Reynolds being cross-interrogated by Mr. Read, Jr.,
counsel for respondents, says that George R. Massey said when he spoke to Mr. Read, Jr., he did not want to trouble me about it, but he told, he said, Mr. Read to take the account out of the office.
Evan Thomas, the present Register, states that the account was passed before N. Tilton, former Register; it was not passed in the Register’s Office. Accounts passed before me are generally signed by the accountant. The general practice has been that accounts should be signed by accountants. Sometimes by neglect it may be omitted. General practice to pay the fees at the time of passing.
BY THE COURT. Considering the nature of this account, that it has not been signed by the accountant, that the fees are marked on it to be due, and that this Court may inquire into all matters touching accounts passed, or said to be passed by the Register, the whole account should be annulled and vacated.