582 ADDISON v. BOWIE.—2 BLAND.

satisfy that charge. In strictness then, the accounts of the ad-
ministration of the personal estate should be kept distinct from the
accounts of the profits of the whole estate. Bat upon examination
of the account passed by the executors, and of the testimony, he
is satisfied that no advantage can result from such a separation,
which would compensate for its increased expense; as the amount
of the testator's debts will greatly exceed the net profits, which
under the most favorable circumstances might be derived from the
estate. The auditor has, therefore, for the present, adopted the
accounts as passed by the executors; and proposes, in the future
distribution of the balance in the hands of the executors, to treat
the same as the residue of the testator's personal estate.

The auditor further reports, that the real estate of the testator
Baruck, which he devised to the testator William, for life, was
worth, at the time of the death of the testator William, the sum
of $22,433.33; and is of the same value at the present time; and
the average annual values thereof, at the aforesaid periods, are
estimated at four per cent, on the gross values, or $897.33. That
the devise to Kitty Bowie, includes about one hundred and fifty
acres of land of said estate, which is supposed by William D.
Bowie, in his deposition, to be worth $30 per acre, or $4,500, at
the aforesaid periods; and the average annual values at said
periods, are estimated at four per cent, on the gross values, or
$180. That the devise to Walter B. Bowie, includes about three
hundred acres of said estate, worth $50 per acre, $15,000, and
about two hundred acres, worth $10 per acre, $2,000, making
$17,000; and the annual values thereof, as aforesaid, are estimated
at four per cent, or $680.

The auditor further reports, that the depositions of Samuel
Sprigg, Robert Bowie, Notley Young, and John Contee, are inde-
finite and unsatisfactory, as to the value of the real estate of the
testator William. The deposition of William D. Bowie, is more
particular, and the auditor has adopted his estimates of the value
of said estate. The accompanying statements shew that the real
estate of the testator, William, was, at the time of his death, and
is at the present time, worth $49,250; and the average annual
* values thereof, at said periods, are estimated at four per
614 cent, upon the gross value, or $1,970; and that the residue
of the personal estate of said deceased, is worth 120,935.70. That
the real estate devised to Walter B. Bowie, may be valued at
$6,200; and the annual value thereof, at $248; and the personalty
devised to him, is valued at $4,187.14. That the real estate de-
vised to the complainant Eliza, may be valued at $15,750; and the
annual value thereof, at $630; and the personalty devised to her is
valued at $4,187.14. That the real estate devised to Kitty Bowie,
may be valued at $8,400; and the annual value thereof, at $336;
and the personalty devised to her, is valued at $4,187.14. That the