Majority
Headnote
Reference (§ 85[1] )—Report—Findings and Conclusions.The United States of America, having recovered a judgment against the appellant, petitioned the Surrogate’s Court of New York county for leave to issue execution. Thereupon the. surrogate directed the appellant to file an intermediate account. Such account was filed, and the United States filed objections thereto. Thereupon an order was made referring the matter to a referee—
“to inquire into the necessary jurisdictional facts, to examine said account and objections, to hear and determine all questions arising upon the settlement of such account, which the surrogate has power to determine, and to make report to the court with all convenient speed.”
The referee made a report, which did not separately state and number findings of fact and conclusions of law, but merely ruled on the various objections interposed by the respondents. The learned surrogate held that, notwithstanding the terms of the order, the reference was made solely for the purpose of informing the court, and that in such case a decision containing findings of fact and conclusions of law was unnecessary.
• No doubt a reference might have been ordered solely for the purpose of informing the court, but the reference was in fact one to hear and determine, as provided by section 2546 of the Code of Civil Procedure. Although the surrogate may confirm, modify, or reject the report (Matter of Barefield, 177 N. Y. 387 , 69 N. E. 732 , 101 Am. St. Rep. 814 ), the report on such an order of reference as was made in this case should contain findings of fact and conclusions of law (Matter of Schroeder, No. 2, 113 App. Div. 221 , 99 N. Y. Supp. 174 ).
In this case the appellant promptly ttioved. No one can be harmed by a report containing findings of fact and conclusions of law sep
The order should therefore be reversed, with $10 costs and disbursements, and the proceeding remitted to the surrogate, to require a report to be made by the referee in accordance with the views herein expressed. All concur.
Cases cited
- In re the Accounting of Barefield 177 N. Y. 387 p. 289