Case Name: In the Matter of the Accounting of George Macculloch Miller and Stephen Duncan Marshall, as Trustees under the Last Will and Testament of Levin R. Marshall, Deceased. George Macculloch Miller and Stephen Duncan Marshall, as Trustees, etc., and George M. Marshall, Appellants; Dunbar Marshall, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1898-03-08
Citations: 155 N.Y. 646
Docket Number: 
Parties: In the Matter of the Accounting of George Macculloch Miller and Stephen Duncan Marshall, as Trustees under the Last Will and Testament of Levin R. Marshall, Deceased. George Macculloch Miller and Stephen Duncan Marshall, as Trustees, etc., and George M. Marshall, Appellants; Dunbar Marshall, Respondent.
Judges: 
Reporter: New York Reports
Volume: 155
Pages: 646–653

Head Matter:
In the Matter of the Accounting of George Macculloch Miller and Stephen Duncan Marshall, as Trustees under the Last Will and Testament of Levin R. Marshall, Deceased. George Macculloch Miller and Stephen Duncan Marshall, as Trustees, etc., and George M. Marshall, Appellants; Dunbar Marshall, Respondent.
Matter of Miller, 18 App. Div. 311, affirmed.
(Argued January 10, 1898;
decided March 8, 1898.)
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered June 8, 1897, affirming a decree of the Surrogate’s Court of Westchester county.
This proceeding was an accounting by the trustees under the will of Levin R. Marshall, deceased.
The testator, Levin R. Marshall, died on July 23, 1870, leaving a last will and testament which he had executed on the day of his death. He left a widow, Sarah E. Marshall, and six children, namely, George M. Marshall, Josephine E. Ogden, William St. John Elliott Marshall, Mary D. Marshall, John N. Marshall and Stephen Duncan Marshall. Another child, Levin R. Marshall, Jr., had died about two years before the testator, leaving a son named Dunbar Marshall, who was the objector in the present proceeding and is the respondent on this appeal. The testator’s relations with his son Levin and his grandson Dunbar were frifendly, and four months before he died the testator conveyed a plantation in Mississippi to a trustee, in trust for the mother of Dunbar during her lifetime, with remainder over to the son upon her death.
The value of this plantation was about $12,000, and the income therefrom was about $1,000. The principal of the estate of Levin R. Marshall which came into the hands of the trustees under the will was upwards of half a million dollars.
The material portions of the will are as follows:
“First. I direct that my just debts and funeral,expenses be paid as soon after my decease as conveniently may be.
“Second. I give to Mrs. Rebecca Ogden, of the city of New York, the sum of five thousand dollars.
“ Third. I give to Mary and Ada Peirce, daughters of my old friend, Levi Peirce, of New Orleans, the sum of twenty-five hundred dollars each.
“ Fourth. To Lottie, a colored woman nurse to me during my last illness, I give the sum of five hundred dollars, to be paid to her out of my estate after the death of my wife.
“ Fifth. To my wife, Sarah E. Marshall, I give and bequeath all my household furniture, horses and carriages, books, plate, pictures and jewelry, whether in this state or elsewhere, and it is my will that my said wife shall be allowed, during her pleasure, to use and occupy, without rent or other charge, my residence and plantation in Mississippi so long as the same belongs to my estate. And I further direct that my said residence and plantation in Mississippi shall not be sold, during the lifetime of my said wife, by my executors, except with her consent, signified by her executing the deed conveying the same.
“ All the rest, residue and remainder of my said estate, of every nature and kind wheresoever situate, 1 give, devise and bequeath to my executors hereinafter named, or to such of them as shall qualify and assume the execution of this my will, their successor or successors, upon the following trusts, that is to say, upon the trust, out of the income of my said estate to pay, during the lifetime of my said wife, the sum of two thousand dollars ($2,000) per annum, by equal semi-annual payments (the first payment to be at the end of six months from my decease), to each of my six children, George M. Marshall, Josephine E. Ogden, William St. John Elliott Marshall, Mary D. Marshall, John N. Marshall and Stephen Duncan Marshall, or to the child or children of any of my said children who may die during my lifetime or the lifetime of my said wife, such child or children of such deceased child of mine taking the said two thousand dollars per annum in place of its or their parent, per stirpes and not per capita.
“And upon the further trust to pay. all the balance and remainder of the income of my estate to my said wife annually during her life.
“And upon the further trust, after the death of my said wife, to reduce my estate into money or interest-hearing securities, and thereupon to divide and set apart the same into as many equal parts as I shall then have of my above children, or the lawful issue of any deceased child living (the issue of any deceased child, if more than one, to count as one in making such division), and to pay over the income of one of such equal parts to each of my said children, or to its or their lawful issue as aforesaid, during the lifetime of the youngest of my said children who shall be living at the time of my decease, or the decease of my said wife, if she survive me; and after the. death of the said the youngest of my said children who may be living at the time of my decease, or the decease of my said wife, if she survive me; upon the further trust, to divide and distribute my said estate equally between my said children and the lawful issue of any deceased child who may have died leaving such issue, per stirpes and not per capita ¡ but from the share set apart for my son George M. Marshall there shall be deducted and divided between his brothers .and sisters, or their issue, as aforesaid, the sum of twenty-five thousand dollars, because of the large advances I have already made to him.”
The widow of the testator died on February 5th, 1895. The objector, Dunbar Marshall, insisted that after her death he was entitled to share in the income of his grandfather’s residuary estate, and this claim was sustained by the surrogate and affirmed by the Appellate Division of the second department. (See 18 App. Div. 211.)
Wheeler II. Peakham and Rufus W. Peakham, Jr., for trustees, appellants.
James F. Iloran for George M. Marshall, appellant.
John L. Oaclwalader and J. May hew Wainwright for respondent, Dunbar Marshall.

Opinion:
Order affirmed, on opinion below, with costs to the parties who have filed briefs in this court, payable out of the estate.
Gray, Bartlett, Haight and Martin, JJ., concur; Parker, Ch. J. (with whom O'Brien and Vann, JJ., concur), reads for reversal.