416 JONES v. STOCKETT.

which he says that he had stated and therewith returned accounts
A and B, between each of the defendants, as an executor, and the
estate of Larkin Shipley, deceased; and also account C, between
said estate and the complainants Jones and wife; that there was a
balance in the hands of Wayman of $51 68, and in the hands of
Stockett of $145 95; and that there was due to Jones and wife, on
account of interest on their legacy, the sum of $144 01. The au-
ditor further says, that he had allowed Stockett credit for the sum
of $50, a fee to counsel retained by him to defend that suit.

The defendant Stockett excepted to the accounts A and B, be-
cause in said accounts the defendant Wayman was allowed one-half
of the commissions heretofore allowed to this exceptant by the Or-
phans Court; and he excepted to the account C, because the com-
plainants were thereby allowed interest on their legacy from the
time of the death of the testator; whereas interest ought not to be
allowed until twelve months thereafter.

21st February, 1828.—BLAND, Chancellor.—The solicitors of
the parties having been fully heard, the proceedings were read and
considered. It is clear, that the allowance of commissions to ex-
ecutors, in all cases properly brought before an Orphans Court, is a
matter as entirely within the jurisdiction of that tribunal as this ;
and in so far as it appears, that the matter of commissions had been
adjusted and determined by the Orphans Court, as has been done
in this instance, the judgment of that tribunal cannot be reviewed
or reversed by this court. Therefore the first exception must be
sustained.

This legacy, the annual interest and profits of which alone have
been given to the plaintiff Ann, during her life, is only payable out
of the personal estate of the testator; as to which it has been laid
down as a general rule that, as the executors must be allowed a
reasonable time to collect the estate, first to satisfy the creditors and
then the legatees of the deceased, no such legacy shall carry inte-
rest until one year after the death of the testator, (g) And this ge-
neral rule applies as well to annuities as to mere pecuniary lega-
cies; for an annuity so given is a legacy, and therefore even if
the donation to the plaintiff Ann be regarded as a mere annuity,
although with propriety it cannot be in all respects so considered,
still it falls under the general character of a legacy, and must in

(g) Sitwell r. Bernard, 6 Yes. 539; Bourke ». Ricketts, 10 Ves, 333.