438 DORSEY v. HAMMOND.—1 BLAND.

estate and the trustee, in which the proceeds of sale were applied
to the payment of the trustee's commission and expenses, costs of
suit and survey, county taxes, and dividends on all the claims
stated. But that claim No. 3 was not proved as required by the
Act of 1798, ch. 101; that claim No. 4 was against the deceased as
surety, and that the insolvency of the principal debtor was not
proved: and that absolute judgments had been recovered against
the executor by the creditors for claims Nos. 3, 4, and 5, which
judgments being conclusive evidence of the sufficiency of the per-
sonal assets to satisfy those claims, had destroyed the right of
those creditors to resort to the real estate. On the 6th of March
following the auditor made another report, in which he says, that
he had admitted two other claims, and had re-stated the account,
and had deducted the additional costs from the dividends allotted
to the two newly admitted claims.

BLAND, C.. 22d March, 1828.—This case having been submitted,
in relation to the claims reported by the auditor as Nos. 3, 4, and 5,
on the remarks in writing of the solicitor of those claimants, the
matter has been maturely considered.

It has been insisted, that the auditor had no right to make such
objections, as those set forth in his report, to any claim. I do not
recollect ever to have met with an instance in which an auditor's
report has been opposed upon similar grounds before. I deem it
therefore proper to say something upon this subject, not because I
entertain any doubt, or perceive any difficulty, but from a wish
that the practice and course of the Court should be better under-
stood.

From the nature of the cases brought before this Court it is per-
fectly obvious, that calculations, dividends, and statements of
accounts must often be required to be made for the elucidation
of the matter, or as preparatory to a decree, or order. Formerly
such accounts, or statements were most usually made under a spe-
cial commission for that purpose, directed to certain commis-
sioners who were required to take testimony, to make the ne-
cessary statements therefrom, and to report accordingly to the
Court. Such commissions were frequently executed at a distance
from the Court, without any help or light from the pleadings, in
which the claims and pretensions of the parties were set forth;
and, without any immediate access to the Chancellor for expla-
nation of principles, in case of any doubt, or difficulty with the
commissioners. Such a mode of preparing and stating accounts
must often have been attended with much expense and inconve-
nience; yet as it is a mode of proceeding properly belonging to this
Court, which has not been in any way expressly or virtually abol-
ished, it may now be resorted to in cases where the books, docu-
ments and proofs are at a distance, and cannot, without much in-