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Reports of Cases in the High Court of Chancery of Maryland 1846-1854
Volume 200, Volume 4, Page 468   View pdf image (33K)
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468 HIGH COURT OF CHANCERY.
The fifth and last question relates to the mode in which the
value of the estate is to be ascertained.
My opinion is that the nearest approximation to the justice
of the case will be attained by making an average of the testi-
mony of the various witnesses who have testified upon the sub-
ject, and that mode will accordingly be adopted by the Auditor
in taking the account which will be directed.
The defendants' counsel have insisted very strenuously that
inasmuch as it is apparent (as they say) that the entire estate
was inadequate to pay the debts at the death of William Spen-
cer, no account should be ordered.
But the Chancellor has not the materials before him upon
which he can safely rest a judgment upon this subject, and the
case must, therefore, go to the Auditor for the purpose of stat-
ing such account or accounts as may be required to present the
case in a form for final decision.
Since the argument in this case, the administrator of Jervis
William Spencer has been made a party in conformity with the
suggestion of the court, made shortly afterwards.
This case standing ready for hearing, and having been argued
by the solicitors of the parties, the proceedings have been read
and considered, and for the reasons stated, the Chancellor is of
opinion that the cause must be referred to the Auditor, with di-
rections to state such account or accounts as may be necessary
to exhibit the rights of the parties, as those rights are herein
adjudged by the court, and may appear by the evidence.
It is, thereupon, this 16th day of November, in the year
1847, ordered and adjudged that this cause be, and the same is
hereby referred to the Auditor, with directions to state an ac-
count or accounts, according to the following directions, that is
to say, he will ascertain the value of the estate of the late Wil-
liam Spencer, real, personal and mixed, which came to the hands
of his executor and trustee, the late Isaac Spencer, at the period
of the death of the said William, in the year 1822. This as-
certainment is to be made by an average of the evidence of the
several witnesses who have testified upon the subject.
The Auditor will also ascertain from the proof the amount

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Reports of Cases in the High Court of Chancery of Maryland 1846-1854
Volume 200, Volume 4, Page 468   View pdf image (33K)
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