BLACKMON v. BLACKMON

Mr. J. Harry Foster, for appellants, submits: That while an executor may buy at his own sale, he must account for the actual value of the property: Code 1912, vol. I, sec. 3687. The executor should pay interest an annual balances: 83 S.C. 157; 57 S.C. 36; 20 S.C. 7; 28 S.C. 582. The executor had no implied power to sell the personal property of the estate under the will and could only do so by order of the probate Court: Code of 1912, sec. 3689; 83 S.C. 157. The appraisement is prima facie the correct value of the estate: Code of 1912, section 3689; 83 S.C. 157; 27 S.C. 332; Code of 1912, section 3627. It was error to allow disbursements not properly supported by proof that they were valid debts against the estate of M.A. Blackmon: 45 S.C. 408; 41 S.C. 458; 2 McC. 196; 2 McC. 7. The estate is not liable for goods sold and delivered after the death of testator, and in the absence of some property authority for making this liability: 108 S.C. 306; 36 S.C. 118; 109 S.C. 225; 69 S.C. 386. Disbursements can only be sustained when supported by a proper voucher: 93 S.C. 525. Mr. R.S. Stewart, for respondent, submits: Testimony concerning the value of the lands sold by the executor under item 4 of the will was irrelevant and not in response to the allegations of the complaint and should have been excluded: 81 S.C. 566. An executor may become a purchaser at the sale of his testator under whatsoever authority the sale may be made, provided the property shall be sold for the actual value at the time of said sale: Civil Code, section 3687; 37 S.C. 124. Not knowing how much the indebtedness against the estate was, the executor could not tell what part would go to the widow and what part to the special beneficiaries, and his refusal to pay over the money, was proper, and he cannot be charged with interest on the annual balance: 83 S.C. 157. An order from the probate Judge for the sale of personalty is not necessary where the will directs that the personal property be sold: Civil Code, sec. 3689.