
    Matter of the Petition for Order Directing Sarah D. Cooper, or Sarah D. Goewey, Executrix, etc., of John D. Cooper, Deceased, to Show Cause why she Should not Pay a Legacy under the will of John D. Cooper, Deceased.
    (Surrogate’s Court, Queens County,
    August, 1906.)
    Executors and administrators — Distribution and disposal of personal estate —Remedies and procedure — Time of application' or ofi bringing suit.
    Guardians ad litem and special guardians — Necessity for appointment — On accounting.
    The provision of section 1819 of the Code of Civil Procedure thac, for the purpose of computing the time within which an action to recover a legacy must be commenced, “ the cause of action is deemed tn accrue, when the executor’s or administrator’s account is judicially settled, and not before,” has no application to a proceeding in the Surrogate’s Court to compel payment of the legacy.
    Where, upon the judicial settlement of the accounts of an executor, in 1882, no special guardian was appointed for an infant legatee upon whom the citation had been served by publication, her right to demand payment of her legacy did not begin- until she had attained her majority; but a proceeding instituted by her in the Surrogate’s Court twenty years after she became of age to enforce such right is barred by the Statute of Limitations.
    
      Proceeding to compel the payment of a legacy.
    George Wallace, for petitioner.
    Kiendl Brothers, for executrix.
   Noble, S.

This is a proceeding to compel the payment of a legacy under the last will and testament of John D. Cooper, deceased, which was admitted to prohate by this court on the 15th day of July, 1878.

In the codicil to said will a legacy of $250 is left to the said Sarah D. Cooper, petitioner herein.

There is no provision in said will or codicil charging the said legacy on the real estate left by the testator.

On the 19th day of September, 1882, a decree was entered in this court judicially settling the account of the executors, Sarah D. Cooper and John D. Cooper. In that proceeding a citation was issued, directed, among others, to “ Sarah Cooper Bennett and James Cooper, whose place of residence is unknown and cannot, after diligent inquiry, be ascertained.” Service of the citation was made by publication in the Albany Morning Express and the Long Island Democrat, and proper proof of such service by such publication was filed in the proceeding.

Sarah D. Bennett (or Sarah" Cooper Bennett), at the time of said accounting, was a minor, but no special guardian was appointed to represent her interests in the accounting proceedings. According to an affidavit filed by the petitioner herein, she was, at that time, seventeen years of age. She would, therefore, become of age in the year 1886.

The claim of the petitioner to- her right to the payment of the said legacy is founded on section 1819 of the Code of Civil Procedure, which provides: But for the purpose of computing the time, within which such an action must be commenced, the cause of action is deemed to accrue, when the executor’s or administrator’s account is judicially settled, and not before.”

It will be noticed that this section extends -the time for the Statute of Limitations to begin to run until six years after the executor or administrator has had his account judicially settled, but that it refers only to an action,” and not to a special proceeding,” and the proceeding herein being a “ special proceeding,” section 1819 has no application, and, therefore, the statute began to run on the expiration of one year after the granting of letters .of administration or letters testamentary. The petitioner having been a minor at .that time, however, the statute would not begin to run until she had attained her majority. That occurred some time in the year 1886, or about twenty years ago.

Therefore, whatever right she had to demand the payment of the said legacy in a proceeding in this court is barred by the Statute of Limitations, and she must seek relief elsewhere.

Decreed accordingly.  