An heir cum beneficio who had improved the estate, was made to account at the improved value.
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An heir entering cum beneficio inventarii to an estate over-burdened with debt, but having afterwards, by industry, considerably improved the same, disponed a part for payment of a preferable creditor, more than equivalent to the original value of the inventory. Being thereafter attacked by other creditors, the question arose, If he must be liable according to the present worth of the subject, or only for what it was at his entry? It was pleaded for the heir, That he was not trustee, but proprietor; that the creditors had no real interest in the subject of the inventory; that the inventory was only designed as a method to fix a certain value beyond which the heir should not be liable; and accordingly, that if at any time the heir made this value furthcoming to the creditors he was at liberty to make of the estate what he would. It was added, that were this otherwise, it would put an effectual stop to the industry and improvements of heirs who enter by inventory, since no man will readily plant where another is to reap. The Lords notwithstanding found the heir liable to account according to the present value. See Appendix.
