Majority
Headnote
1. Appeal. Conclusion.—A conclusion that, because there is no evidence of the disposition of the fund by a testator, it came into the possession of his executor, is not a conclusion of law.The evidence upon which the learned
The question involved, is whether the accounting party, Mrs. Clark, should be held personally liable for certain moneys which her husband of whom she is executrix had received belonging to the estate of Freeman J. Fithian, deceased.
The learned surrogate held that the respondent, as executrix of her husband, was liable for the moneys mentioned in the referee’s report, but he refused to confirm the report so far as it held the respondent individually hable for said moneys.
The referee after finding the state of the accounts, found that the moneys received by said Clark, being the moneys in question, were deposited by him in his own private bank account; and then as a finding of fact found that there is no evidence as to the disposition of the interest of the fund so received by said Clark as such executor, except the payments for which credit is allowed, and also an investment of $5,000 thereof, in the note of Horace Clark. And also, that this accounting executrix, although in possession of said Clark’s bank and check books refused to produce the same.
It is clear that the last two findings are no findings of fact at all.
If it was necessary for any purpose for the appellant to offer evidence to sustain a finding of fact that the money received by Clark was deposited by him in his own private bank account, it was necessary for her to procure a finding to that effect and the finding that there is no evidence upon a certain point is not a conclusion of fact, but is simply a statement of something that has not occurred during the trial, and such a finding has no place as a finding of fact.
It would be a novel proposition to hold that simply because the deceased had received money, and had deposited it in his private bank account, that therefore his personal representatives should be held individually liable for that, money. It is to be observed that even this finding is not sanctioned by the learned surrogate because he modifies it to a finding that these moneys were deposited by Clark to his individual credit in the Hanover National Bank. Therefore, there is no conclusion of fact which would "justify the conclusion of law that the respondent was individually responsible for this, money.
And then we find in the conclusions of law a conclusion that there being no evidence of the disposition of such fund so received by said Clark, the same was presumed to have come into .the possession of his legal representatives.
How this is a conclusion of law we are unable to comprehend. It is a mere argument tending towards a result. As already stated, the referee might have found that the money came into the possession of the legal representatives of said
The decree should be affirmed, with costs.
Brady and Daniels, JJ., concur.