Pepper's Estate

<p>Appeal, No. 44, Jan. T., 1893, by The Pennsylvania Academy of Fine Arts, from decree of O. C. Phila. Co., Oct. T., 1890, No. 233, dismissing exceptions to adjudication in estate of George S. Pepper, deceased.</p> <p>Audit of account of John S. Gerhard et ah, executors of George S. Pepper, deceased. [Reported below, 1 Dist. R. 148.] The adjudication was as follows, by Ferguson, J.:</p> <p>“ The testator gave: ‘ To the Academy of the Pennsylvania Fine Arts, $50,000, inclusive of the note of the academy.’</p> <p>“ It appeared that the testator, at the time of his death, held the note of the academy for the sum of eight thousand dollars for money loaned to it. The executors, therefore, when paying the above legacy deducted the amount of said note and only paid to the legatee the sum of forty-two thousand dollars. It is now claimed on behalf of the legatee that the testator meant to give it $50,000, in addition to the note. The whole question then is one of etymology, as to the meaning of the word ‘ inclusive ’ in the clause of the will; whether it means that the note is included in the legacy of $50,000, or, that the legacy is given exclusive of the note. The auditing judge must give to the word its generally accepted meaning, in which sense it must be presumed that the testator used it. Webster defines ‘ inclusive ’ to mean 4 inclosing, encircling, comprehending the stated limit or extremes, as from Monday to Saturday inclusive, that is taking in both Monday and Saturday.’ Giving to the word this meaning, this clause must be interpreted as meaning that the note was to be included in the legaejr. This claim for an additional allowance of $8,000 is, therefore, not allowed.”</p> <p>Exceptions to adjudication were dismissed by the court, in an opinion (adopting the opinion of the auditing judge) by Hanna, P. J.</p> <p>Errors assigned were dismissal of exceptions.</p>