EQUITY JURISDICTION. 107 When all the directions contained in the decree have been fully carried out, the Master will make his report to the court, and when this report has been confirmed, the executor will be required to pay into court whatever money belonging to the estate the report shows to be in his hands, i.e., whatever money the executor is shown to have received, and is not shown to have paid out for some legitimate purpose, or to have lost without his fault. The court requires this of the executor upon the ground that he con- fessedly holds the money en autre droit, and that the plaintiff will be entitled to what remains of it after prior claims have been satisfied. Moreover, if the report shows that any part of the assets consists of debts due to the estate, and which have not yet been collected, or of specific property which has not yet been converted into money, the executor will be directed to collect such debts, and to convert such specific property into money, as speedily as it may conveniently be done, and to pay into court the money thus realized. 1 Finally, when the estate has all been converted into money, and the money paid into court, and when all claims upon the estate, except claims for costs, have been adjusted, the cause will be set down for a further hearing, and a final decree will be made, directing the Master to tax the costs of all parties whose costs are to be paid out of the estate, and thereupon directing all claims upon the estate which have been established, including interest and costs, Ho be paid out of the money in court, and directing the residue of that money to be paid to the plaintiff. Of course it may happen that some creditor of the testator has failed to come in before the Master and prove his debt. If such should be the case, what will be the rights of such creditor? At law, his rights will remain the same as if no bill in equity had ever been filed, and if the estate was sufficient to pay all creditors in full, he will still have a legal right to compel the executor to pay him ; but equity will not permit him to enforce that right ; and he can, therefore, avail himself only of such remedy as equity itself will give him, and equity will give him no remedy whatever against the executor. 2 If, however, he apply while the money still remains in court, he will be let in with the other creditors, and no other 1 This is by virtue of the 45th General Order of Aug. 26, 1841. See Sanders, p. 886. 2 Farrell v. Smith, 2 B. & B. 337.
