
    Villa Site Company of Howarth, New Jersey, et al., respondents, v. Henry C. Copeland, appellant.
    [Decided January 19th, 1923.]
    On appeal from a decree of the court of chancery advised by Vice-Chancellor Lewis, who filed the following opinion:
    “The main issues in the litigation involved in this suit were disposed of by the final decree settled by the late Vice-Chancellor Stevens, who had heard the case, but who died before a completed draft of the decree could be submitted to him for signature, and which was, thereupon, on December 30th, 1919, signed by the chancellor, and subsequently affirmed by the court of errors and appeals. In this decree it is stated that The question of counsel fees is reserved until sale/
    “By the decree certain lands and premises therein specified were directed to be sold by Milton Demarest and Charles C. Pilgrim, Esquires, special masters of this court. This sale has been accomplished, and the matter is now before me on application to confirm the sale, to determine the precedence of certain liens, and for counsel fees and allowances.
    “As I intimated at the time of the hearing, I am of the opinion that the sale should be confirmed; and there is no doubt in my mind that the property should be taken by the purchasers, subject of the 1920 taxes. I do not think the Kimmey judgment should take precedence over the costs of the litigation and counsel fees, because the judgment was entered long after the litigation had been started. I also think that Copeland should be required to pay over to the receiver of the Villa Site Company the amount received by him on the sales of lands conveyed to him by that company in excess of moneys paid out on account of those lands under the terms of the trust agreement. This is in accordance with the opinions of Vice-Chancellor Stevens and of the court of errors and appeals. Costs and counsel fees will be allowed, to be paid by the defendant, Copeland.
    
      “1 will advise a decree in accordance with these views.”
    
      Mr. Wendell J. Wright, Messrs. Osborne & Astley and Mr. Charles C. Pilgrim, for the respondents.
    
      Mr. Julian C. Harrison, for the appellant.
   Pee Curiam.

The decree appealed from will be affirmed, for the. reasons stated in the opinion filed in the court below by Vice-Chancellor Lewis.

For affirmance — The Chiee-Justice, Swayze, Trenci-iard, Parker, Bergen, Minturn, Black, KLatzenbach, Heppeni-ibimer, Williams, Ackerson—11.

For reversal—’None.  