Case Name: The accounting in Samuel M. Thompson's Estate
Court: New York Surrogate's Court
Jurisdiction: New York
Decision Date: 1870
Citations: 1 Tuck. Surr. 51
Docket Number: 
Parties: The accounting in Samuel M. Thompson’s Estate.
Judges: 
Reporter: Tucker's Surrogate's Reports
Volume: 1
Pages: 51–52

Head Matter:
The accounting in Samuel M. Thompson’s Estate.
When the account hooks of executors will be required to he produced.
John Lbveridge, for himself and Mr. Frost.
0. Minor and D. R. Jaques; for Mr. Drake.
G-. Van Cott ,/or next of kin.

Opinion:
The Surrogate.
This is a motion on behalf of Elias Gr. Drake, one of the executors under the will of Samuel ,M. Thompson, for an order that John Leveridge and Stephen A. Frost, his co-executors, be required to produce at the Surrogated office the books of account, papers and vouchers .of. said-estate, for the inspection and, examination of said Drake; Leveridge and Frost having applied for a final accounting, and cited, the next, of kin and also Mr. Drake, as parties thereto. .
In opposition to the motion; , it is claimed .that it is-premature, inasmuch ,as the applicant .has' filed, no objections to the account. Further, that there is no-.jurisdiction vested in the ,Surrogate-to compel the production of books of account.
It appeared on. the argument that these books were actually in. the office of Mr. Leveridge; and that a personal difficulty had occurred between him and Mr. Drake. ,
. The Surrogate, will not direct the production of the account books' before the examination . of -the account, or the- filing of objections to- items of the account. The vouchers are required to be filed, and by the inspection of these the parties in interest can make and file objections. On the trial -of these objections, the account books may be.prqduced., , , • . ' .: