p. 283F. S. Key, for the Planttiff in error.
The question is whether the final settlement of the administration account is conclusive.
If the Court has a power to pass, such an account — if it be a Court of competent jurisdiction, its sentence is eonclusive upon every other Court. The sentence of the ecclesiastical Court is conclusive in England, as to all matters within its jurisdiction. Peake's Law of Ev. 69, 76, 78-Ambler, 760—3, T. R. 125.
The order of the. Court, settling the account is & judicial, not a ministerial act.
Had the Orphan’s Court power to settle and adjust' the account ?
By the act of assembly of Maryland, of February, 1777, c. 8, which was in force at the time these letters of administration were granted, the Orphan’s Courts had all the jurisdiction and authority which the, commissary general had before.
By tne act of 1715, c. 39. sect. 2, the commissary general was to proceed according to the laws of England, and to hold his Court once éyery two months. By the 3d section, he was to call all executors and administrators to exhibit inventorie within three months, and render accounts within twelve months next after administration committed; and to enforce obedience by attachment for contempt. By the 7th and 18th sections, he is to transmit an account of the distribution to the County Courts. By the 27th section there was an appeal to the Governor from the sentence of the Commissary general.
By the 34th section, the deputy commissaries had power to pass, audit and allow all such accounts as should come before them “relating to dead.men’s estates,” not exceeding 501. provided there were no controversy thereon ,• but. if any person claiming any interest in such estates should object to any articles of the account, the deputy commissary was to send it, with all papers, &c. to the commissary general, “ before
p. 284whom all parties are to appear and defend their interest By the 40th section, tiie prerogative Court (which was the commissar} general’s Court) had like authority in enforcing obedience to its process, orders, interlocutory and decrees, as the high Court of Chancery had.
By the ,act of 1718, c. 5, the person entitled to the residue of an estate may, after 12 months from the date of the letters of administration, sue “for such residuary “ part as shall appear to be due by such accounts as s‘ shall then be made up.”
This jurisdiction over, accounts appears also in the. practice' of the commissary’s Court, as stated in the deputy commissary’s guide, p. 45 to 49, which shows, also that the settlement of the account by that Court was always holden to be conclusive upon the County Courts. In the appendix p. 198, is the form of a special commission to pass an account. It appears also that all the vouchers arc to be surrendered and filed upon passing the account. This shows that it must be conclusive; for nothing could be more unjust than to oblige a man to be always ready to account and to support his account, after taking from him all his vouchers.
The account was ,only binding upon the representatives of the éstate, the distributees; and they might still open it in the general Court. But the creditors are no parties1 to the settlement of the account, and cannot be bound by it.
There can be no . doubt that the judgment against the administratrix, the inventory and two first accounts were conclusive evidence of a devastavit.
I believe that is the law throughout the United States.
The Court is unanimously of opinion that the settlement of the account by tlie Orphan’s Court is not conclusivo evidence for the Defendant upon the issue joined.
Judgment affirmed.