Roger B. Taney

“ There are, doubtless, decisions which countenance to doctrine that no action will lie against an executor or administrator, in his representative character, except upon some claim or demand which existed against the testator or intestate in his lifetime; and that if the claim or demand wholly accrued in the time of the executor or administrator, he is liable therefor, only in his personal character. ”

“ But upon a full consideration of the nature, and of the various decisions on the subject, we are of opinion, that whatever property or money is recovered or received by the executor or administrator, after the death of his testator or intestate in virtue of his representative character, he holds as assets of the estate ”

“ That the agreement between De Valengin and Duffy, to claim remuneration from the Brazilian government, upon the ground that it was neutral property, when in truth it was Duffy's, and therefore, belligerent, and liable to capture by the laws of nations, was fraudulent and immoral; and that the Courts of justice of this country, will not assist a party to recover money due on such an agreement. ”