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Bland's Reports, Chancery Court 1809-1832
Volume 201, Volume 3, Page 526   View pdf image (33K)
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526 POST v. MACKALL
satisfaction from his personal But this administrator craves
an allowance for taxes which have accrued since the death of the
intestate; but no such allowance can be granted. As to the cre-
dit for $1, 005, which the administrator insists on having allowed
to him, I have already spoken of it in connexion with claim No. 5.
The personal estate of the deceased is to be regarded as an
aggregate amount of value. It cannot be culled and parceled out
so as to leave that which is of little or no value to rest as an
incumbrance any where, or upon any one; but the whole must
be so disposed of as to produce a clear average or aggregate
amount for the benefit of all creditors first; and then for all who
take after them. If, as is alleged, in this instance, the personal
estate be composed in part of aged or infirm slaves, who are una-
ble to maintain themselves, they must be disposed of with other
portions of the personalty, so as not to leave them as a burthen
upon any one, or upon the county. The right to have such slaves
maintained by the owner, in discharge of the county, has been
expressly given as a public claim, by which the estate of the
deceased owner is bound; (n) and therefore, the administrator
must, at his peril, make such a disposition of the estate, if practi-
cable, as to secure to the public, that right; and he cannot be
allowed, to the prejudice of the creditors, or next of kin of the
deceased, to retain any thing for the maintenance of such aged or
infirm slaves.
Whereupon it is Ordered, that this case be and the same is here-
by again referred to the auditor, with directions to state a final ac-
count. The claim No. 4, is to be first and fully satisfied from the
proceeds of the real estate that has been sold; and then from the
same proceeds, the amount agreed upon, according to the terms of
the agreement, is to be allowed to Christiana Mackall, the widow,
in lieu of her dower; and then, after the satisfaction of these claims,
the residue of the proceeds of the realty is to be applied in full satis-
faction of claim No, 11; after which an amount is to be set apart
equal to the full satisfaction of claims No. 35 and 36, The claims
No, 5, 6, 18, 19, 20 and 28, are to be first fully satisfied out of the
personal estate, or so far as it will go, so as distinctly to shew the
deficiency, if any, to be made up to each of those claimants out of
the realty. But if a surplus of the personalty should remain, after
(n) 1796, ch. 67, s. 13 and 29; 1824, ch. 100; Keane v. Boycott, 2 H. Blac. 511,
note.


 
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Bland's Reports, Chancery Court 1809-1832
Volume 201, Volume 3, Page 526   View pdf image (33K)
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