In re the Judicial Settlement of the Account of Proceedings of President of the Manhattan Co.

Decree of the Surrogate’s Court of Queens county judicially settling the account of the executor, in so far as appealed from, reversed on the law and the facts, with costs to both parties, payable out of the estate, and proceeding remitted to the Surrogate’s Court for a modification of the decree by providing for an allowance of the claim of the appellant as a general creditor of the estate. We are of opinion that ownership of real property is inconsistent with the indigence contemplated by the Legislature in section 80 of the Poor Law and its successor, section 117 of the Public Welfare Law.…