502 POST v. MACKALL.—3 BLAND.

But in making this arrangement great care must be taken not
to lessen or impair, in any manner whatever, the obligation of the

by the Court, to make the estimate as of the day of the death of the deceased,
he has considered the true intent and meaning of the order of the 7th of
December, 1840, to be, that all the property must be valued as of that day,
and endeavored accordingly, so to estimate it. There are three parcels of
property, mentioned in the will of the deceased, not embraced by the testi-
mony, viz: a house and lot in Easton, certain land in Allegany County, and
certain land in Tuckahoe. These parcels have therefore been omitted by the
auditor in all bis calculations; but, if they should be hereafter found by the
trustee, they might be sold, and the proceeds distributed amongst the seve-
ral parties according to their respective rights and interests as they may, by
that time, be established. The rest of the estate of the deceased is valued as
of the time of his death in the following manner, viz:

First, Edward Gibson's part of Marengo at $17,062.50; Second, Frances
Tilton's part of the same at $6,189.59; Third, Fayette Gibson's part of the
same at $7,075.00; P'ourth, Clara Tilton's devise at $5,681.00: Fifth. Anne
Reynolds, wife of Joseph Reynolds, devise at $9.315.00; Sixth, Fayette Gib-
son's devise sold to John W. Blake at $10,300.00; Seventh, Harriet Bennett's
devise at $7,840.00. The whole estate valued at #63.663.09.

According to the above estimate the mortgaged property ought to have
paid, at the death of the deceased, the mortgage debt in the following pro-
portions, viz: The whole mortgage debt with interest to the day of sale
amounts, as per auditor's report filed the 8th of May, 1840, to $13,739.55.
First, Edward Gibson's part of Marengo would have paid for its proportion
$7,730.09; Second, Mrs. Tilton's part would have paid $2.804.17; and Third.
Fayette Gibson's part, sold to Lloyd, $3.205.29.

In order to arrive at the proper value of the equity of redemption in these
parcels of land the auditor has estimated the interest of Mrs. Rebecca Gib-
son, the widow of the deceased, and charged it upon that part of Marengo
which was devised to Fayette Gibson, it being proved, that for the first few
years after the death of her husband, she resided on that place. He finds
from the testimony, that her interest is valued at one hundred and fifty dol-
lars per annum; and from the proof, taken on the sixth day of March, 1841,
that at the death of the deceased she was forty-nine years of age; which,
according to the rule of this Court, would entitle her to nine hundred and
thirty-seven dollars and fifty cents. This sum has accordingly been de-
ducted from the equity of redemption of that part before apportioning the
general debts, as an incumbrance not subject to any of them.

The equity of redemption on Marengo, after satisfying the mortgage debt,
and subject to Mrs. Rebecca Gibson's interest under the will of the deceased,
will be as follows, viz: First, Edward Gibson's part valued at $17,062.50;
deduct portion of mortgage debt $7,730.09, leaving $9,332.41; Second, Fay-
ette Gibson's part sold to Lloyd, valued at $7,075.00; deduct portion of mort-
gage debt $3,305.29. and Mrs. Gibson's dower $937.50, leaving $2,932.21;
Third, Mrs. Tilton's part valued at $6,189.59; deduct portion of mortgage
debt $2,804.17, leaving $3,385.42.

In order to assess upon Edward and Fayette Gibson's devise of Marengo
a proper porportion of the complainant's claim, it will now be necessary to
apportion that claim amongst the several devisees, assuming, that the mort-
gaged property is to contribute according to the value of the equity of re-
demption only as just settled. The complainant's claim is a note dated
18th October, 1817, payable five months after date, due 21st March, 1818,