Succession of Mathews

LECHE, Judge.

On December 2, 1933, the executor filed his provisional account in this succession . and listed, thereon a bequest of $200 to Natalie Walsh Miller, wife of Dr. W. M. Miller, followed by this notation:

“(The legacy to Mrs. Miller of $200.00 is offset by a note owed by Mrs. Miller and her husband, Dr. W. M. Miller, of $340.00. After deducting the legacy of $200.00, $140.00 will be due by them).”

Dr. Miller and his wife filed oppositions to the provisional account, alleging that the legacy of $200 to Mrs. Miller constituted her separate property and is not liable for the debts of the…