
    COURT OF APPEALS.
    Parsons agt. Lyman.
    It is well-settled law that personal property has no liability. It is subject to the law which governs the person of the owner.
    But the right which an individual may claim to personal property in one country or state, under title from a person domiciled in another, can only be asserted by the legal instrumentalities which the institutions of the country or state, •where the claim is made, have provided.
    It is well settled in this state, that an eosecutor or administrator, appointed in another state, has not, as such, any authority beyond the sovereignty by virtue of whose laws he was appointed.
    But if residents of this state have in their possession the property which belonged to a party domiciled in another state or country, or are indebted to him, they may, of course, recognize any valid title claimed under him, arising out of an act in pais, by testament, or by succession upon intestacy, and may, where no legal lien exists heie,'vo)imiarily deliver over the property, or make payment of the debt to an executor or administrator claiming under appointment by a foreign, jurisdiction; and when thus delivered over and paid, there is no occasion for the agency of our jurisdiction and laws, and we have no further concern with the matter.
    The executor or administrator, in such case, is subject to the same legal pursuit, by the parties whom he represents, or who are interested in the trust, as though he had received the assets at the domicil of the former owner.
    
    Therefore, in the absence of any administration in this state, payment of assets here can only he made to the executor appointed under the foreign jurisdiction; and if all the creditors and legatees of the testator resided here, they could not prevent the payment to such executor, except by attaching the debt under a local law, or by themselves procuring administration here.
    
    In this case, the executor was appointed by the probate court of Connecticut, the testator’s domicil, and assumed the administration of the estate, and subsequently took out letters testamentary before the surrogate of the city of New-York, to collect in a portion of a large amount of assets arising upon promissory notes, leasehold houses, and insurance stock, in the city of Now-York—a part of such assets (the promissory notes) having been, previous to the issuing of letters in New-York, collected and received by the executor from voluntary payments madenby the New-York debtors.
    
      Held, that, the executor being justified in making these collections without suit, there was no distinction between the assets thus realized and the assets which, at the death of the testator, were situated in Connecticut. The rule is, that the executor is liable to account in such jurisdiction where he receives his authority for the assets collected by virtue of that authority.
    Therefore, the surrogate of Hew-York, in assuming to make a decree for the distribution of the assets realized and placed under the jurisdiction of the court of probates in Connecticut, long before the executor applied for letters here, was clearly in error. He had no jurisdiction, except as to the increase and proceeds of the leasehold property and insurance stock; and as to these funds, the surrogate of Hew-York had no authority to make distribution, by attempting to execute the trusts of the will; after settling the accounts of the executor in reference to these funds, the executor should be allowed to administer aU the assets of the estate under the direction of the court in Connecticut from which he received the first letters testamentary. This court was not, therefore, called upon to pass upon questions of the construction of the will, but those questions should be left to the courts in Connecticut, whose duty it was to decide all questions regarding the distribution of the assets.
    
      September Term, 1859.
    The testator, Samuel Parsons, a resident of the state of Connecticut, and domiciled there, made his will in that state; and died there October 24, 1848, leaving a widow and four children—one son and three daughters—-all minors at the time of his death; and an estate valued at about $147,000, a portion of which consisted of a leasehold interest'in two houses and lots in the city of Uew-York, valued at about $18,000, six shares of the stock of an insurance company in Uew-York, and promissory notes against persons and firms in the city of New-York, amounting to about $84,000. The testator, by his will, dated the 7th day of October, 1848, after giving and devising to his wife his homestead, with the furniture, books, carriages, &c., and a piano-forte to his daughter Catharine, and an annuity of $700 to his wife, to be paid to her by his executors out of his estate, until her decease or marriage, gives and devises all the residue of his estate to his executors, named in the will (David Lyman, the respondent, and Elizabeth Parsons, the testator’s wife), in trust, two-fifth parts thereof for the sole use and benefit of his son, Joseph H. Parsons, and his heirs and assigns "forever, and the remaining three-fifth parts for the sole use and benefit of his daughters, Catharine, Elizabeth, and Caroline, in equal shares to them respectively, and their respective heirs and assigns forever. The testator then declares how and in what manner the trustees are to apply and dispose of the trust-fund for the use and benefit of his children and their issues. During their minority, respectively, the trustees are directed to expend for their support respectively such sums as may seem expedient, charging the sums expended for each toward his or her share of the estate. The trustees are directed to pay his son, on his attaining the age of twenty-one years, $5,000, and a further sum, not exceeding $5,000, if they think it will be for his interest. On his attaining the age of twenty-three years, they are directed to pay him such an amount as they shall deem it most for his interest •to receive, not exceeding $10,000; on his attaining the age of twenty-five, such sums as in their discretion they shall deem it most for his interest to receive, but not exceeding in any one year $10,000; and they are directed so to continue to make such payments, from one period of two years to another, until the share of the son shall have been paid off and discharged.
    The trustees are to pay to each of the daughters $2,000, on their respectively attaining the age of twenty-one, and every two years thereafter $2,000, until the share of each shall have been paid off; but the trustees, in the exercise of a sound discretion, after the first payment to the daughters, are authorized to diminish the subsequent payments, provided they use no unnecessary delay in making the ultimate payment of the share of each daughter.
    If the son dies before receiving his share, leaving no lawful issue, then his share remaining in the hands of the trustees is to be paid over in equal shares to his daughters. If any one or more of his daughters should die before receiving payment of their respective shares, leaving no lawful issue, their shares remaining unpaid shall be paid, two-fifths of each to the son, and the remainder to the surviving daughters.
    If any one or more of the children die, leaving lawful issue, such issue shall be entitled, in equal portions, to the share or shares of the respective parent or parents remaining in the hands of the trustees; but in such case the trustees are to hold and dispose of such share or shares in such manner that such issue only, and their legal representatives, and no other person or persons, shall have the benefit or advantage thereof.
    The executors are directed to sell the real estate in New-York and Connecticut, and to add the proceeds thereof to the general fund. The funds arising from the bills of exchange and promissory notes, as well as all other funds coming into their hands, are directed to be invested in safe interest-paying national or state stocks, and some few banks of character and credit. No distinction is given as to the interest or income of the estate as distinguished from the principal.
    The will was proved in the state of Connecticut, and its. execution assumed by the executor and executrix, October 27, 1848. Probate of the will was granted by the surrogate of Ne w-York, Nov. 6,1848, but letters testamentary were not taken out in New-York until March 15, 1855, when Mr. Lyman, the executor, gave a bond, and became qualified to act. On the Sd of December, 1856, the executor filed his petition for a final settlement of the accounts of the estate before the surrogate of New-York, and cited in all the parties interested to attend the adjustment. On the return of the citation, January 15, 1857, the accounts were filed; the legatees who were of age appeared by counsel, and the case was adjourned to January 29, and again to February 10, on which latter day the legatees presented a petition for a compulsory accounting and for distribution. The cause was set down for March 10th, when the counsel for the executor moved for a postponement, on the ground that there was a doubt as to the correct interpretation of the will, and his client had (subsequent to this application for a final accounting) instituted a suit to establish its construction before the superior court of Middlesex county, Connecticut.
    The surrogate decided that the proceeding would not be postponed for such purpose, after the legatees had appeared and claimed a final settlement; that, upon a final accounting, it was the duty of the surrogate to look into the provisions of the will, interpret its language, and direct a distribution according to the tenor and effect of its provisions; that the legatees took, on the testator’s decease, an absolute vested interest in their respective portions as tenants in common; that the provision in regard to payment and executory bequests over, related only to the corpus or principal of the estate, and not to the income; and that the legatees were entitled absolutely to the profits and income of their shares from the time of the testator’s death. Also, that a foreign executor, having collected assets in this state before letters testamentary issued, and having subsequently qualified, was bound to account, as executor, for such collections to the court by which he was appointed; the letters relating back, for that purpose, to the time of the testator’s death.
    The supreme court of errors in Middlesex county, Connecticut, Ellsworth, J., held, that by the true construction of the will the surplus annual income of the testator’s estate, held in trust by his executors and trustees, after making provision for the payment of the annuity to the widow, and of the annual charges of the executors and trustees for their services and expenses, should be, by the executors and trustees, retained and invested, and added yearly to the principal of said estate, until needed for the biennial payments to the children of the testator, as directed in his will, and should not be yearly paid and distributed to said children in addition to said biennial payments to them.
    On appeal from the decision of the surrogate of Eew-York, the supreme court, by Sutherland, J., held, that the construction of the will by the supreme court of errors of Connecticut was the true construction, and that of the surrogate of EewYork was erroneous. Also, that that part of the decree of the surrogate of Eew-York, adjudging and decreeing that the appellant should account to the said surrogate for the assets realized by him from persons and firms residing in the city of Eew-York, and paid to the executor before letters testamentary were granted by the surrogate, was equally erroneous, and should be reversed.
    Also, that it was settled, that the will was to be interpreted, and the personal estate disposed of and distributed, according to the laws of the country (Connecticut) in which the testator had his domicil at the time of his death; consequently, that part of the surrogate’s decree, declaring that the trustees have the discretionary power to pay the testator’s son, Joseph H. Parsons, $20,000 biennially, out of the principal of his share, as distinguished from the income ordered to be paid over to the children by the executor, was erroneous, and should be reversed.
    The respondents, Joseph H. Parsons, Catharine M. Parsons, William Stanley and Elizabeth A. Stanley his wife, and Caroline Parsons, appealed from the decision of the supreme court to this court.
    Wm. Stanley and D. D. Field, for appellants.
    
    Hiram Ketchum, for respondent.
    
   Denio, J.

It is an established doctrine, not only of‘international law, but of the municipal law of this country, that personal property has no liability. It is subject to the law which governs the person of the owner, as well in respect to the disposition of it by act inter nias as to its transmission by last will and testament, or by succession upon the owner’s dying intestate. (Story's Con. of Laws, § 376-383, and cases in note to § 380; 2 Kent's Com. 428-9; Holmes agt. Remsen, 4 John. C. R. 460; 4 Con. 517, note; Shultz agt. Pulver, 3 Paige, 182; 11 Wend. 363, S. C.; Vroome agt. Van Horne, 10 Paige, 559.) The principle, no doubt, has its foundation in international comity, but it is equally obligatory as a rule of decision in the courts, as a legal rule of purely domestic origin. It does not belong to the judges to recognize or to deny the rights which individuals may claim under it at their pleasure or caprice; but it having obtained the force of law by uses and acquiescence, it belongs only to the political government of the state to change it, whenever a change becomes desirable. But the right which an individual may claim to personal property in one country, under- title from a person domiciled in another, can only be asserted by the legal instrumentalities which the institutions of the country where the claim is made, have provided. The foreign law furnishes the rule of decision, as to the validity of the title to the thing claimed, but in respect to the legal assertion of that title, it has no extra territorial force. As a result of this doctrine, it is now generally held 'everywhere, and it is well settled in this state, that an executor or administrator, appointed in another state, has not, as such, any authority beyond the sovereignty by virtue of whose laws he was appointed. (Morrell agt. Dickey, 1 John. Ch. 153; Doolittle agt. Lewis, 7 id., 45; Vroome agt. Van Horne, supra.)

But if residents of this state have in their possession the property which belonged to a party domiciled abroad, or are indebted to him, they may of course recognize any valid title claimed under him, arising out of an act in pais, by testament or by succession upon intestacy, and may voluntarily deliver over the property, or make payment of the debt. Our jurisdiction is not violated, or our tribunals in any respect contemned by such a transaction. Simply, our laws are not invoked because, in the case supposed, there is no occasion for their agency. If the property or money is, therefore, taken by the new possessors into the foreign jurisdiction, we have no further concern with the matter. If the claimant, whose demands have thus been conceded, is himself a trustee for others, as in the case of an executor or administrator, he is subject to the same legal pursuit by the parties whom he represents, or who are interested in the trust, as though he had received the assets at the domicil of the former owner. The fact, that these assets were at one time within our jurisdiction, or had existed in the shape of a debt owing, by a resident oi this state, is of no legal consequence. In stating this position, I, of course, exclude any consideration of cases where a lien by way of attachment or otherwise had been fastened upon the property, or any claims of a domestic executor or administrator had attached to it before it had passed into the hands of the party claiming under the foreign title. I might also ex-elude the case of beneficiaries of a trust residing in this state, as legatees or creditors of a testator whose executors, appointed in another state, had come here and received, by voluntary delivery or payment, the personal assets of the estate: for, in the case before us, the respondent received, in Connecticut, and invested the moneys for which he has been adjudged liable to account to the surrogate of Mew-York, while every * person interested in the estate was a resident of the state of Connecticut. But if that were otherwise, I conceive that it would make no difference. It was the duty of the debtors to pay what they owed the testator to him while living, and according to his appointment after his death. By a testamentary act, perfectly valid everywhere, he appointed the respondent to receive these moneys. The legatees were in no privity with the debtors of the estate in Mew-York or elsewhere. They could only claim through the respondent as executor. In the absence of any administration in this state, payment could only be made to the executor appointed in Connecticut, and if all the creditors and legatees had resided here, it would have been impossible for them to have prevented the payment to the executor, except by attaching the debt under a local law, or by themselves procuring administration here. These positions seem to me to flow so naturally from conceded principles, that I should feel quite confident of their correctness if they were not recognized by any adjudged case. But they have been repeatedly recognized. In Atkins agt. Smith (2 Atk. R. 63), Lord Chancellor Hardwicks declared, that ecclesiastical jurisdictions were limited within their particular districts, and that an administration' taken out in England would not extend to the colonies in America; but he said, that if an executor sends over an exemptive action of a probate to Maryland, or any other colony, the person who is employed as an agent there by the executor may, by letters of attorney from him, collect in the effects of the testator, and he is chargeable as much as if the executor had got them in-himself. In Williams agt. Steers (6 John. 363), Chancellor Kent expressed the opinion that a voluntary payment, if by probate here, to a Connecticut administrator, would be good. In Doolittle agt. Lewis, supra, he repeated the same opinion. In deciding that foreign administrators could enforce a power of sale contained in a mortgage to their intestate upon lands in this state, he inquired, Can they not give a voluntary discharge of a mortgage, without clothing themselves with the office of an executor or administrator, under the judicial authority of this state ? And is not the policy of the law sufficiently answered, when our courts refuse to lend their assistance to any authority not derived from our own laws, touching the administration and distribution of assets ? If the parties can transact their own business according to their own agreement, without asking the aid of our courts, why may they not lawfully do it ?” It was unnecessary to decide the point in either of these cases; but in Shultz agt. Pulver, supra, which was affirmed in the court of errors, an administrator, appointed by the surrogate of Columbia county, was compelled to account for, and was charged with, the amount of a debt owing to his testator by a solvent debtor residing in Pennsylvania, on account of a neglect to use due diligence in obtaining payment.

In Vroome agt. Van Horne, supra, Chancellor Walworth stated, that the results of the cases in this state seemed to be, that a foreign execution or 'Administration, appointed by the decedent's domicil, was authorized to take charge of the property here, and to receive debts due to the decedent in this state, where there was no conflicting grant of letters here, and where it could be done without suit. The same principle is stated as good law by Judge Story in Trecothick agt. Austin (4 Mass. 33), though rather by way of illustration than as a point adjudged.

Assuming, then, that the respondent was justified in collecting in the moneys due the estate by the Mew-York debtors, so far as he was able to do it without suit, I do not see how it is possible to state any distinction between the assets thus realized, after they were so realized, and the assets which, at the death of the testator, were situated in Connecticut. The respondent was accountable for the whole to the probate court in Connecticut, and it would be exceedingly preposterous for him to set up any exception from accountability, arising out of the circumstance that the moneys had been paid by debtors residing in another jurisdiction when the moneys were paid, and for many years afterwards. There was no person residing in Hew-York who had even the smallest interest in them. By the general rules of law, the debts thus converted into money had no locality other than that of the creditor’s domicil in Connecticut; and when they had been thus converted, and the avails had been brought into the jurisdiction of the creditor’s domicil, their origin and former history became immaterial, as I conceive, for any purpose whatever. Besides, they were not only brought into Connecticut, but were placed under the control of the probate court of that state. The annual accounts rendered by the respondent to the court, by which he reported the manner in which the moneys were invested, and the action of the court in accepting and allowing his repeated accounts and schedules, was the exercise of the jurisdiction of the court respecting them, as full and emphatic as though the moneys had been paid into court, and had been invested by one of its officers, pursuant to its orders. The idea of subsequently withdrawing them from the jurisdiction, and subjecting them to the jurisdiction of the probate court of Hew-York, appears still more unreasonable, when we consider, what is admitted on all hands, that the construction of the will, and the respective titles, rights, and duties of the executors and of the legatees, must be ultimately determined according to the law of the testator’s domicil, namely, that of the state of Connecticut. If the administration of these assets is to be conducted under the orders of the surrogate of the county of Hew-York, still the rule of decision is the law of Connecticut, which the Hew-York court must ascertain by proof and apply by judgment. Clearly, the jurisdiction should not be transferred from the country of the testator’s domicil to Hew-York, unless it is required by some imperative rule of law. I feel confident that it is not required or permitted by any legal principle whatever.

But it is said that the executors have voluntarily submitted these assets to the jurisdiction of the surrogate’s court, by appearing and taking out letters testamentary in Hew-York, and by subsequently asking for the settlement of their accounts before the surrogate. But it is certain that this was not the intention of the executors, and the acts themselves do not-naturally look to any such results. There were assets yet remaining in Hew-York, namely, the ^Leasehold houses and the insurance stock. This presented a legal occasion for the executors’ clothing themselves with probate authority in this state, quite independent of any consideration relating to the realized assets which they were administering under the authority of the probate court in Connecticut. Having converted the leasehold estate into money and securities, it became necessary for them to account, before the surrogate, in respect to_ that portion of the estate. -When they applied for the citation, the reasonable "inference surely is, that they designed to adjust the matters which were properly cognizable before the surrogate, and not those to which his jurisdiction did not extend ; and when on the return of the citation, which was their first appearance in the surrogate’s court, they brought in their accounts, the nature of the proceeding became quite apparent. These accounts were limited to the leasehold houses and the insurance stock; and there was no reference to any other portion of the estate.

The nature of this second administration, and its relation to the primary administration in Connecticut, will be subsequently adverted to, but at present it is enough to say that the surrogate’s letters did not confer on the Hew-York court any jurisdiction over the assets which were in the course of administration under the orders of the Connecticut court. It has already been shown that there was no difference, as to the probate jurisdiction, between the money realized before the taking out of letters here from Hew-York debtors and that which arose out of property situated in Connecticut. The surrogate did not consider that the Uew-York letters gave him jurisdiction over the latter, for he disclaimed any interference with what he considered properly Connecticut assets, and limited himself to disposing of the portion of the general assets which had been paid by debtors residing here, and the leasehold houses and insurance stock. In this disclaimer he was clearly right. Suppose a person dying here to have assets in several states of the union—a case which may often happen—administration taken out here would not be recognized in the other jurisdictions, and it might therefore be necessary for the administrator, by himself or by his agents, to take out letters in several other states. Under what authority the assets realized under these subordinate administrators should be finally distributed may be questionable, but certainly no one will contend that the fact of taking out letters, for instance in Texas, for the collection of a small debt there, would confer upon the probate court of that state the administration of the assets realized here at the place of the domicil of the intestate. The true rule is, that the executor is liable to account in such jurisdiction where he receives his authority, for the assets collected by virtue of that authority. (Story's Con. of Laws, § 513.)

I think it very plain, from these considerations, that the surrogate fell into an error in assuming to make a decree for the distribution of the assets realized, and placed under the jurisdiction of the court of probates in Connecticut, long before the executors applied for letters testamentary in this state. He had no jurisdiction, except as to the increase and proceeds of the leasehold property and the insurance stock. This would lead to the simple reversal of the surrogate’s decree, so far as it was appealed from by the respondent, for it is impossible to separate the directions given in it respecting the Connecticut assets, of which he had no jurisdiction, from those to which his jurisdiction extended.

But, upon the record being remitted to this court, the surrogate will be called upon to make a decree for the.disposition of the money and securities in the hands of the executors, arising out of the leasehold houses and the insurance stock. The position of the respondent is, that, in stating the account of these assets, he is entitled to carry the balance in his hands into his accounts with the estate as administered under the direction of the probate court of Connecticut; so that his administration in this state being thus closed, the estate shall be thenceforward administered as an entirety under his first appointment in Connecticut.

The appellants, on the other hand, maintain that no such transfer can be made, but that the surrogate must continue to exercise the jurisdiction over this portion of the assets until the administration is finally closed. The determination of this question would, as a practical matter, involve only considerations of economy and convenience, were it not for the difficulty which has arisen upon the construction of the will, as to which it is possible that the courts of the respective states may eventually hold different opinions. The question of construction does not appear to depend upon any local laws of the two states, for if it did, it is conceded that the law of Connecticut must govern; but it depends rather upon the interpretation of the language of the will—the principles of law applicable to the instrument being mainly, though not entirely, the same in both states. It does not necessarily follow, because the Connecticut law must furnish the rule, that the courts of that state only are competent to pass upon the question, for it frequently happens that the right to money or property in litigation in the courts of one state is to be determined by the law of another. If, however, the solution of the question, as to the proper court for administering these New-York assets, depends upon the special circumstances of the case, and is in any respect matter of judicial discretion, then the consideration, that the law of the domicil is the one to be applied, affords a reason of some weight in favor of remitting the questions to the courts of the government where that law is the one habitually administered.

It is also to be borne in mind, that there are no creditors of the estate in this state or elsewhere, and that though the legatees have now a residence here, they were all, when the trust was created by the death of the testator, and for many years afterwards, domiciled in Connecticut, and that they have since come here voluntarily. The other facts bearing upon the question are, that, in any event, the greater portion of the estate is to be administered in Connecticut'—the amount of the assets there being about five-sixths of the whole; that the executors, one of them being also a beneficiary, resided there. The legatees must necessarily remain suitors of the Connecticut court of probate in respect to the greater part of their interest in the estate. The appellants are residuary legatees, and the amount constituting the residue must always depend upon the allowance to be made to the executors for losses and expenses, as to which it is certainly possible that the two probate tribunals may differ in their judgments. These considerations, and the general propriety and manifest convenience of a unity of judicial action in respect to a matter essentially entire and indivisible, would lead me to adopt the respondent’s views, if consistent with the rules of law.

The general provisions of the Eevised Statutes relative to the' returning of inventories, the accounting of executors and administrators, and enforcing the payment of debts, legacies, and distributive shares, do not contemplate the administration of a part of an entire estate, the residue of which is subject to the control of some other probate tribunal. For instance, the inventory is to embrace an account of all the interests of the deceased, without any exception; the accounting is to be of the assets generally; the entire indebtedness of the deceased is to be paid, and the whole estate is to be distributed among creditors, legatees, widow, and next of kin, according to their respective rights, and the surrogate is to settle and determine all questions concerning any debt, claim, legacy, bequest, or distributive share, to whom the same shall be payable, and the sum to be paid to each person. So the distribution of property not bequeathed is to be made according to certain rules of succession, which may differ widely from those which obtain in other states. (2 R. S., p. 82, § 2; p. 84, §§ 11, 12, 16; p. 87, § 27; p. 92, §§ 52, 54; p. 93, § 60; p. 85, §§ 70, 71; p. 96, § 75.)

I do not doubt but that these provisions could be accommodated to the case of separate administrations of the same estate under different governments, though they refer in terms to domestic administrators of an entire estate; but they claim that it was not within the contemplation of the legislature that a case could arise where an estate would be subject to two probate jurisdictions. Under the direction to determine all questions respecting an alleged debt or legacy, a conflict between the two jurisdictions might naturally arise. In the case before us there is a question of considerable difficulty upon the construction of the will, whether the executors have a discretion to pay Joseph H. Parsons twenty thousand dollars every two years, or only ten thousand dollars? and upon this point the supreme court of errors in Connecticut and the sur rogate here entertain different opinions. The surrogate would, no doubt, feel bound .to decree payment according to his construction of the will, so far as the assets under his control should extend, while the Connecticut court of probates, acting under the construction established by the highest court in that state, might very naturally consider this an over-payment, and withhold the amount supposed to be overpaid from the next biennial payment. So the last-mentioned court might consider the payment of interest which the surrogate would judge it his duty to order, as legally applicable to the fixed payments directed by the will, and direct the future instalments to be diminished accordingly. I need not enlarge upon the inconveniences and embarrassments which would be likely to arise out of this double jurisdiction over the same estate; for if by law the assets are necessary to be administered in this way, they must be encountered as they best may.

But I am of opinion that the surrogate may, and that in this case he ought, after having adjusted the accounts of the executors, and ascertained the net amount of Uew-York assets with which they are chargeable, to remit the jurisdiction in respect to future directions, to the court of probates of Connecticut. The only provisions of the statute in any way affecting the question, is that which authorizes a surrogate to recognize and issue letters testamentary upon a foreign will, upon the production of an authenticated copy of it, under the seal of the foreign court before which it was proved; and the one which declares, that where a will has ‘been made by a person not domiciled here, but leaving assets in this state and letters testamentary, or if administrations have been granted upon it by competent authority in any other state of the United States, the person so appointed, on producing such letters, shall be entitled to letters of administration here, in preference to any other person, except a relative entitled thereto, and except the public administrator of the city of New-York. (2 R. S., p. 67, § 68; id., p. 75, § 31.)

It is apparent from this, that the legislature contemplated that in certain cases the same person might be an executor or administrator under the laws of another state, where the deceased was domiciled at his death, and also as to assets here under the laws of this state. It also appears that a discrimination was made in favor of the probate courts of a sister state of the union over those of a foreign country; for the recognition of other letters testamentary is limited to such as had been issued by competent authority in the United States. The effect of letters issued here to an executor or administrator, producing similar authority from another state, is not declared in the statute; nor do I find that the courts of this state have ever been called upon to pass upon such a question. Chancellor Walworth speaks of such letters as auxiliary to those issued by the courts of the testator’s domicil. (Vroome agt. Van Horne, supra.) Ho doubt such letters confer the usual power to reduce the assets to possession and clothe the surrogate and court with authority to call the executor or administrator to account, and to make a decree for the disposition of assets. It does not, however, follow, that in the case of an executor, the power simultaneously existing in the probate court of the testator’s domicil is to be lost sight of, or that the dispositions of the will must be fully executed here to the extent of the effects realized under the surrogate’s letters. The only adjudications which I have found bearing direct upon the question are those in the supreme judicial court of Massachusetts, and the circuit court of the United States, sitting in that state. In The Selectmen of Boston agt. Boylston (2 Mass. 384), it was held, that a person who had taken out letters testamentary in England, as executor of a will of a person domiciled and dying there, and had afterwards issued the will in Massachusetts (which, by statute of that state, was equivalent to letters of administration), was not bound to account in Massachusetts for assets received in England. The case came before the court again, and, although the point decided there is not important here, it was said by the court, in stating the grounds of their decision, that the administration in Massachusetts was to be considered not only as a means of collecting the effects of the testator within that jurisdiction, but of answering, according to the rules of the same jurisdiction, the demands of creditors, and of all legal liens upon these effects. The town of Boston was the residuary legatee under the will in question, which was that of Thomas Boylston. The court added, that the selectmen of Boston had, therefore, a direct and immediate interest in the account of the administrators, and in every process which could be instituted to determine the amount of the effects collected, and the charge to which they were justly liable; or, in other w'ords, in ascertaining the residuum of the testator’s effects within that jurisdiction.

The general question next came before the court in Richards agt. Dutch (reported in 8 Mass. 506). The plaintiff was an administrator, with the will annexed, of one Murray, who was domiciled at Calcutta, where he died. He took out letters of administration in Massachusetts, and sued the defendant for the avails of goods consigned by the testator to him in Massachusetts. The defendant set up that he was a legatee under the will of the testator of the very property for which he was prosecuted. »This depended upon certain language in the will, by which the testator gave certain property, which he had sent to America, to the person to whom he had sent it, in general terms, and the question was, whether the defendant and the property which he claimed to hold were embraced in it. There was a verdict for the defendant which the court set aside, and one of the "grounds of the judgment was, that in the case of administration in Massachusetts, on a foreign will, the administrator may be held to pay debts due to creditors here, if any such are claimed of him; but legatees, who claim only from the bounty of the -testator, must resort to the country of the testator, where the will was originally proved, and by the laws o;f which his effects were to be distributed.

The controversy upon the will of Thomas Boylston came before the court again in a case reported in 9 Mass. 837, which was an action on the bond taken upon granting administration in Massachusetts, and was prosecuted for the benefit of the town of Boston, as residuary legatee under the will. The question now under consideration was directly involved, as the court were called upon to declare whether the bond was forfeited, and, if it was, what should be the amount for which execution should issue. It was held that the administrator was bound to account and to pay the domestic debts, if any, but that he was not compellable to pay the legacy to the town of Boston, or any part of it. The court say: “ The rights of legatees, especially of residuary legatees, as well as of the next of kin in the case of intestacy, depend upon the laws of the country where the deceased had his home or domicil, from whom the bequest or succession is claimed, and for that purpose all the choses in action, and personal effects, are to be deemed local, and to be there accounted for and finally administered whenever collected or accruing to the executors or administrators. The administration granted within this state has been forcibly styled auxiliary, in respect to the administration in the prerogative court. The defendant has an authority to collect and pay debts, and is liable for the contracts and debts of the testators recoverable, and which may be enforced within this jurisdiction; but he is not liable in the court of probate, upon any partial account to be there rendered and adjusted, to a decree either of payment or of distribution, whether for a legacy or to one claiming by a supposed succession of the deceased’s effects.” The court held that the defendant was liable to render an account of the effects realized by him in Massachusetts, and was not bound to do anything more. The case had additional weight on account of the fact that the residuary legatees were a Massachusetts municipality, and that the testator must have contemplated that the legacy would eventually be payed there. If these legatees had been Englishmen, domiciled in England at the testator’s death, and afterwards changed their residence, the case would have been parallel with the one now before the court.

The same principle was recognized in Fay agt. Haven (3 Met. 109, 114). A person domiciled in Louisiana made his will there, appointing executors, who took upon themselves the administration, and one of them afterwards came to Massachusetts and took out administration there. The court said, that the administration in Massachusetts was merely auxiliary, and this duty devolving upon the administrator would be to collect the debts here, and appropriate so much of the avails of the same to the payment of the debts due to the citizens of Massachusetts as would be authorized by the general solvency or insolvency of the estate, and remit the balance to the place of the principal administrator. (See also Jennison agt. Hapg, 8 Pick. 77; Paris agt. Heals, 3 id., 128.) In the last case the court say, that possibly the assets collected under the auxiliary administration might be directed to be paid to legatees living in the jurisdiction of such administrator, unless the circumstances of the case should require the funds to be sent abroad.

Judge Story, in the interesting case of Harvey agt. Richards (1 Mason, 380), has examined the question with very great attention. He considers it to be well settled in Massachusetts, in the way I have mentioned, but that it is limited in its application to the probate courts, and does not extend to suits in equity brought in the federal courts in that state. And it is proper to say, that he does not approve of the extent to which the doctrine has been carried, even in respect to the court of probates. He considers the correct rule, upon principle, in all courts to be this, that whether the court which is not that of the testator’s domicil, but in which administration has been subsequently obtained, ought to decree distribution or remit the property abroad, is a matter not of jurisdiction, but of judicial discretion, depending on the peculiar circumstances o£ each case; that there ought to be no universal rule on the subject, but that every nation is bound to lend the aid of its own tribunals for the purpose of answering the right of all persons having title to the fund, when such interference will not be productive of injustice, or inconvenience, or conflicting equities. The case before him was a bill in equity in the circuit court of the United States in Massachusetts. It was a case under the same will mentioned in Richards agt. Dutch, the primary administrator being in Calcutta. The property which was the subject of the suit had been sent by the testator to Boston, and it was not embraced in the will made in Calcutta, but in the personal property unbequeathed, and was not a residue. The next of kin resided in Massachusetts, and the administrator in that state was a different person from the executor in Calcutta. Distribution to the next of kin was decreed.

I have come to the conclusion, in accordance with the views of Judge Story, that whether the funds realized here, after payment of domestic debts, ought to be left in the hands of an executor, appointed by, the probate court of the testator’s domicil, in a sister state, to be fully administered under the orders of that court, should depend upon the special circumstances of each case; and that, in the one under consideration, the considerations which have been adverted to forbid the surrogate to attempt to execute the trusts of the will in this urisdiction; that, after settling the accounts of the respondent, the latter should be allowed to administer all the assets of the estate under the direction of the court in Connecticut, from which he received the first letters testamentary. 0 We are not, therefore, called upon, I think, to pass upon the "questions of construction arising upon the will; but we leave them to the court whose duty it thus becomes to decide all questions regarding the distribution of the moneys of the estate.

The effect of the judgment of the supreme court is, to reverse the whole of the surrogate’s decree appealed from by Mr. Lyman, and to require the executors to account for the assets realized in Wew-York, after the issuing of letters testamentary here.' The views expressed in this opinion will be accomplished by a general judgment of affirmance of the supreme court. What has been said respecting the principles upon which the account is to be taken, and the disposition of the net balance of the Wew-York assets, will no doubt be conformed to in the further proceedings before the surrogate. The costs of both parties in this appeal are to be paid out of the trust fund.  