
    Simon Hillgartner and Wife v. Barbara Gebhart.
    In assigning dower, in a special manner, of a third part'of the rents and profits, deductions should be made from the gross rents of the estate for reasonable repairs and taxes, but no deduction should be made on account of water-rents or insurance.
    Motion for leave to file a petition in error to the Superior Court of Cincinnati.
    The original proceeding was a petition by the defendant in error for assignment of dower. The estate of which the demandant was dowable was entire, and could not be divided by metes and bounds. The commissioners and sheriff to whom the order to assign was directed, proceeded to assign dower, in a special manner, as of a third part of the rents, issues, and profits. In computing and ascertaining the dower interest, they awarded to-the dowress one-third part of the gross rents of the estate. The plaintiffs in error claim that the assignment should have been made of one'.hird of the rental value of the property after deductions for reasonable repairs, taxes, expenses for water-rent, insurance, etc.
    
      J. <j- B. A. Johnson, for the motion :
    The rule seems to be established not only that dower shall be estimated, where it can not be assigned by metes and bounds, according to the value of the land at the time of the assignment, but that necessary expenses for taxes, repairs, etc., sliall be deducted. 2 Scribner on Dower, 601 (5), 602 (6); Dunseth v. TJ. S. Bank, 6 Ohio, 34, 79; Hale v. Jones, 6 Johns. 258; Riley v. Clamorgen, 15 Mo. 331; Beavis v. Smith, 11 Ala. 32.
    
      Jacob Wolf, contra.
   By the Court.

The statute provides (section 14 of the act of January 28, 1823, S. & C. 521) “that where estates of which a woman is dowable are entire, and where no division can be made by metes or bounds, dower thereof shall be assigned in a special manner as of a third part of the rents, issues, and profits.” One-third of the net rents, issues, and profits is the measure of the dower interest in such cases. By this measure the dowress is compensated for “ one full and equal third part of all the lands, tenements, and real estate,” which is her primary right. The net rents, issues, and profits are equivalent to the use of the estate. In ascertaining the net rents, the expenses of reasonable repairs and taxes should be deducted from the gross rents; but no deduction should be made for expenses of water-rents or insurance.

Judgment reversed and cause remanded.  