Joseph Story

“ The prayer of the bill is in effect to open the accounts, with general liberty to surcharge and falsify. There is no charge in the bill that the executor has been guilty of any fraud; nor any reason given, nor facts stated, to excuse the long delay and laches in bringing the bill. The answer denies all equity, and insists upon the correctness of the accounts as settled, and contains a full explanation, in reply to the specific charges of the bill. It also relies on the settlement of the accounts in the Orphans Court, and the lapse of time, as a bar to the suit. ”

“ Nothing is more clear than the general rule that ex parte settlements of accounts of this sort, in the Orphans Court, being matters within the acknowledged jurisdiction of the Court in the administration of estates, are prima facie evidence of their own verity and correctness ”

“ If they seek to impeach them, it should be by a suit brought recenti facto, within a reasonable time; and at farthest, within the period prescribed by the statute of limitations for actions at law upon matters of account ”