Legal Opinion

In re the Judicial Settlement of the Accounts of Stilson

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1903PublishedCited by 7 opinions

Appeal by The Board of Home Missions of the Presbyterian Church in the United States of America and others, residuary legatees named in the last will and testament of Sophia M. Beers, deceased, from portions of a decree of the Surrogate’s Court of Otsego county, entered in said Surrogate’s Court on the 27th day of March, 1903. This proceeding was instituted by Charles Stilson, as executor of the last will and testament of Sophia M. Beers, deceased, for a judicial settlement…

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Appeal by The Board of Home Missions of the Presbyterian Church in the United States of America and others, residuary legatees named in the last will and testament of Sophia M. Beers, deceased, from portions of a decree of the Surrogate’s Court of Otsego county, entered in said Surrogate’s Court on the 27th day of March, 1903. This proceeding was instituted by Charles Stilson, as executor of the last will and testament of Sophia M. Beers, deceased, for a judicial settlement of his accounts. Sophia M. Beers died on the 19th day of December, 1900, leaving her surviving a husband, Oliver Beers,…

1Opinion of the Court

Smith, J.:

The controversy here is upon the construction of chapter 360 of the Laws of 1860. By the provisions of that statute no person having á husband, wife, child or parent, shall, by will, bequeath to any benevolent, charitable, literary, scientific, religious or missionary society, association or corporation more than one-half of his estate after the payment of his debts. Such a bequest to the extent of one-half, however, is deemed valid. This testatrix left a husband. By the letter of the statute, therefore, the residuary bequest, as far as it exceeds one-half of the estate, becomes…

2Cases cited3 opinions

  1. Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
  2. Harris v. American Bible SocietyNew York Court of Appeals · 1867
  3. Frazer v. HoguetAppellate Division of the Supreme Court of the State of New York · 1901

3Cited by7 opinions

  1. St. John v. Andrews Institute for GirlsNew York Court of Appeals · 1908
  2. Robb v. Washington & Jefferson CollegeAppellate Division of the Supreme Court of the State of New York · 1905
  3. In re the Estate of MosleyNew York Surrogate's Court · 1931
  4. In re the Estate of De LamarNew York Surrogate's Court · 1922
  5. In re the Estate of ShubertNew York Surrogate's Court · 1981

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