In re the Judicial Settlement of the Account of Dow and Benson

The Surrogate.

Although this controversy has jingled along for two years, and the papers in the *83case are voluminous, yet the real difference between the parties is slight.

I append a summary statement of the account as I regard it established.

The executor sold the home farm of testator for $5,632, April 22,1886, but the money therefor was not paid until the 19th of the succeeding month, so that the executors received in interest $23.76. By the terms of the contract of sale the purchaser was to assume the payment of the mortgage held by the executor, Mr. Dow, and which was an incumbrance on this…