ADDISON v. BOWIE. 613

of his 'personal estate' is bequeathed to his wife, and the before
named children. The auditor supposes that the testator's debts
are charged in the first instance, upon the profits of the estate j
and that as between the legatees, the personal estate is liable only
in the event of a deficiency of profits to satisfy that charge. la
strictness then, the accounts of the administration of the personal
estate should be kept distinct from the accounts of the profits of
the whole estate. But 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 com-
pensate for its increased expense; as the amount of the testator's
debts will greatly exceed the net profits, which under the most
favourable 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 esti-
mated 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 f 50 per acre, f 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
78 v.2