In re the Estate of Plummer

Thomas, S.

While this court may not in all cases adjudge that the real property of a testator remaining unsold is chargeable with a lien for legacies, a jurisdiction exists in a surrogate on the accounting of an executor to determine the ownership of the cash proceeds of land sold by such executor under a power. Such proceeds constitute assets for the payment of debts (Erwin v. Loper, 43 N. Y. 521; Glacius v. Fogel, 88 id. 434; Matter of Powers, 124 id. 361), and where legacies are, by the will, charged upon land sold, a surrogate may direct payment of such legacies out of the proceeds of sale…