GOODBURN VS. STEVENS. 435

It follows from the views thus expressed, that we consider
the partnership as dissolved on the 20th of May, 1825, and that
that is the period at which the partnership accounts are to be
stated.

That the whole estate of the partnership, consisting both of
its real and personal property, is to be applied exclusively and
in the first place, to the payment of all the partnership engage-
ments, as they existed on the 20th of May, 1825.

That if the partnership was solvent at the period of its dis-
solution, the widow of Samuel Hayes is entitled to a proper al-
lowance out of the proceeds of the sale of the partnership lands,
as an equivalent for her dower. But as to what sum is to be
regarded as a fair equivalent for her dower under the circum-
stances of the case, and whether she has a lien for her dower
on the proceeds of the sale, are questions upon which we ex-
press no opinion, as they are not open for adjudication on this
appeal.

The order of the Chancellor is reversed, and the case re-
manded to the Court of Chancery for further proceedings.

Decree reversed without costs, and cause remanded.

[In the intervening period between the appeal taken and the
remanding of the cause to this court, various incidental pro-
ceedings were had, unnecessary to be mentioned here. After
the cause was remanded as .aforesaid, the special auditor filed
another report and'several accounts, to which sundry exceptions

•were taken by'the parties, complainants and defendants, respec-
.tively.; and the same having been argued before the present
Chancellor (JOHNSON,) he, at this term, (after stating the points

-decided by the Court of Appeals,) delivered the following opin-
ion, in which the nature of the points now in controversy will
sufficiently appear'.]

THE CHANCELLOR, (JOHNSON :)

It is, therefore, settled by the Court of Appeals, that the ac-
counts are to be taken to the day of the death of Samuel Hayes,
and that the right of his administratrix to recover as a creditor,
depends upon the state of the accounts at that time.