In re Estate of Watkins

On November 23, 1894, one Mrs. Elizabeth Lawrence, a creditor of the estate of Mary G. Watkins, deceased, made to James B, Watkins a power of attorney in terms authorizing him to demand, and if necessary sue for and recover, all sums of money due or to become due from the said estate to her, the said Elizabeth Lawrence, and to receipt in her name therefor. In January, 1895, said James B. Watkins applied for and received letters of administration on said estate, and thereafter a portion of Mrs. Lawrence’s claim was regularly allowed and established as a debt of the deceased. In April, 1897, said administrator filed a final account of his administration, crediting himself therein, among other items, with a sum of money alleged to have been paid in satisfaction of said allowed claim against the estate. Said creditor contested the account on the ground that the administrator had made no such payment. On the hearing he produced as his voucher a receipt to himself as administrator for the money due to Mrs. Lawrence, which receipt was subscribed with her name by himself *328 as attorney in fact in virtue of the aforesaid power. He did not pay the money to her, but retained it in his own…