R. Moredock is a son of the said Samuel Moredock and a member of his family, residing at another place as hereinbefore set forth.

"Tenth. And your orators further show that the said George Hicey Moredock, trustee as aforesaid, never during his lifetime paid any money from the said trust fund or the interest thereon for the sole and separate use of your orator Samuel Moredock and of his family, which is composed of your other orators, nor did the said George Hicey Moredock at any time during his lifetime render unto your orator Samuel Moredock any true and complete account whatsoever of his trust under the will of the said decedent as aforesaid, or render unto your other orators any account whatsoever of his trust under the will of the said decedent, as aforesaid, although requested so to do.

"Twelfth. And your orators believe, and are informed, that upon the death of the said George Hicey Moredock the said trust fund or sum of money which was so held or should have been so held in trust as aforesaid passed into the hands of the above-named defendants as executors of the said decedent, and that the sum of money or trust fund is now in their hands.

"Thirteenth. And your orators further believe, and are informed, that, upon the death of the said George Hicey Moredock, it became the duty of the said Steven A. Moredock and George B. Moredock, executors of the said deceased trustee, to render a full, accurate, and complete account unto your orators of the said trust, as conducted and administered by the said George Hicey Moredock during his lifetime, and to pay over unto your orator Samuel Moredock the said trust fund or sum of money for the sole and separate use of the said Samuel Moredock, and of his family, which consists solely of your other orators."

The bill prays, first, for a writ of subpoena and that the defendants answer not under oath; second, that Steven A. Moredock and George B. Moredock, executors of said George Hicey Moredock, deceased, be ordered, directed, and decreed to render a full, accurate, and complete account unto your orators of said trust arising by and under the will of George Moredock, deceased, and the conduct and administration thereof during the lifetime of the said George Hicey Moredock, deceased, setting forth the amounts received under the said will of George Moredock, deceased, and when and in what amounts the interest on such trust fund was added to the principal thereof, and any and all other matters connected therewith; third, that the said Steven A. Moredock and George B. Moredock, executors as aforesaid, be ordered, directed, and decreed to pay over the said trust fund in the amount so found due and owing "to your orator Samuel Moredock on such terms and upon such conditions as shall seem right and proper to this honorable court, to protect and conserve the interest of your other orators in and to the said trust fund"; fourth, for general relief. To the bill the defendants have pleaded in bar of said proceedings as follows:

"First. That on October 24, 1885, George Hicey Moredock, deceased, filed in the orphans' court of Greene county, Pa., a final account as executor of George Moredock, deceased, which account was never made the subject of exceptions by any of the above-named plaintiffs.

"Second. That at No. 39 June term, 1897, in the orphans' court of Greene county, Pa., Samuel Moredock, plaintiff above named, caused a citation to issue on the executor of George Moredock, deceased, and in his petition to the judges of said court asking for said citation he set forth the fact of the filing of the final account as aforesaid, and recited the different items in the will of George Moredock, deceased, referring to the distribution of the estate of the said George Moredock, deceased, and praying the court that the said George H. Moredock be required to file an account of his trust showing the amount of money belonging to him, the said Samuel Moredock, or held in trust for him

under the will of his father, George Moredock. That the issue and service of the said citation was waived by the said George H. Moredock on August 18, 1897, and that on October 4, 1897, George H. Moredock filed his answer to the petition for the citation as aforesaid, and on February 14, 1898, the rule for the said citation granted as aforesaid was discharged by the judge of the orphans' court of Greene county at the cost of the petitioner, which petition, rule, waiver of service, answer of George H. Moredock and decree of the court is a matter of record in the orphans' court of Greene county, Pa., at No. 39 June term, 1897, orphans' court Docket No. 17, p. 343, a copy of said petition, order of court, waiver of service, docket entries of answer of George H. Moredock, and the order discharging said rule at the costs of the petitioner are attached hereto and made a part of this demurrer, and marked 'Exhibit A,' a copy of the answer of the said George H. Moredock being hereto attached and made part of this proceeding, and marked 'Exhibit B.' The certificate of the clerk of the orphans' court of Greene county, Pa., that said exhibits are true and correct transcripts of the record of the proceeding at No. 39 June court, 1897, being hereto attached, and marked ‘Exhibit C.'

"Third. That the proceeding at No. 39 June court, 1897, in the orphans' court of Greene county, Pa., having embraced the same matters complained of in the bill as filed in this present case, and the answer of George H. Moredock filed in that proceeding being a complete answer to all the allegations of plaintiffs therein, and this matter having been carried on to a final determination by the orphans' court of Greene county, Pa., the same would be a full, complete, and final adjudication of the matter at bar, and the plaintiffs named in the bill filed in this case would have no standing in this court, the said Samuel Moredock never having appealed from the decree of the orphans' court of Greene county, Pa., entered February 14, 1898.

"Wherefore your orators pray that the bill filed in this case may be dismissed at the costs of the plaintiffs, and that the demurrer or plea as filed in this case by your orators be sustained."

As the plaintiffs have not replied to this plea or taken issue upon it, but have set the same down for argument on the ground that the said plea does not furnish any sufficient defense to the bill, the plaintiffs have thereby admitted the truth of the facts pleaded therein. The whole case turns therefore on the sufficiency of this plea.

The principle is well settled that, if the same matters alleged in a bill of complaint have been adjudicated between the same parties or their privies, that judgment may be pleaded in bar. The principle is briefly and forcibly stated in Fayerweather v. Ritch, 195 U. S. 276, 25 Sup. Ct. 58, 49 L. Ed. 193, by Mr. Justice Brewer:

"Private right and public welfare unite in demanding that a question once adjudicated by a court of competent jurisdiction shall, except in direct proceedings to review, be considered as finally settled and conclusive upon the parties."

That it is a good plea in equity is beyond question. Daniel's Chancery (6th Am. Ed.) 662. The bill in this case sets up a record and judgment of the orphans' court of the county of Greene in the state of Pennsylvania. It is unquestioned that this was a court of competent jurisdiction. The statutes and decisions of the courts of Pennsylvania establish this.

The only question remaining for our consideration is whether upon inspection the record pleaded shows a final adjudication upon the merits of the matters now set up in the bill of complaint between the same parties. The petition and answer and copy of the docket entries attached to the bill may be considered by us in determining those questions. The petition filed by Samuel Moredock, one of the orators, is as follows:

"That he is the son of George Moredock, late of Jefferson township, said state and county, who died testate on the 15th day of November, 1881, and whose will dated the 12th day of November, 1881, was probated on the 3d day of December, 1881, Will Book, No. 5, p. 325, on December 3, 1881, and the same day letters testamentary were granted to Daniel Moredock and George H. Moredock, his executors named in the will.

"That the said executors filed a final account of their trust to October court, 1895, on October 14, 1895, and which said account was confirmed absolutely, wherein they stated a balance of ten thousand, seven hundred, forty-six and 46/100 dollars ($10,746.46) was in their hands for distribution among the heirs and legatees of said decedent.

"That item 12 of the will of said decedent is as follows: '12. To my son, George Hicey Moredock I give and bequeath the sum of One Thousand Dollars, in trust for my son Samuel out of which he will pay any money for which my sons Daniel, James, George H. and William Reynolds will be liable for as surety of Samuel, and will have to pay after deducting the pro rata amount from which the proceeds of his assignment for the benefit of his creditors, and the balance of said One Thousand Dollars if any and Samuel's share if any residuary fund, to be held by said George H. Moredock in trust for the sole and separate use of my son Samuel and his family, and not to be liable in any manner by attachment or otherwise, for his debts, now or hereafter to be contracted. The interest on said balance to be paid to him, or to amount of the principal as said trustee shall in his judgment deem necessary, leaving that to his own discretion.'

"That the will aforesaid contains the following residuary clause: "The residue of my estate, real, personal and mixed, after payment of debts, expenses and the foregoing legacies and devises is to be divided among the foregoing legatees and devisees in proportion to the sum given or devised to them especially Samuel's share in trust and John's share subject to the payment of the guardian money and expenses and paid by George H. Moredock as aforesaid.' "That your petitioner has never been paid anything on account of said legacy or interest in the residuary estate of his father by the said George H. Moredock as trustee, or executor, or any one for him, and that the said George H. Moredock has never rendered to your petitioner any account whatever of his trust under the will of said decedent; that your petitioner believes that he is entitled to a fund, or the interest on a fund, amounting to quite a large sum under the will of his father, and for which he has no means of knowing the amount thereof.

"Your petitioner therefore prays the court that the said George H. Moredock, one of the executors of George Moredock, and trustee for petitioner, under the will of said George Moredock, be required to file an account of his trust showing the amount of money belonging to your petitioner or held in trust for him in his hands, and that a citation be issued by this court to the said George H. Moredock to that effect."

That petition was filed, and upon that petition the court made the following order:

"And now, August 16, 1897, upon consideration of the foregoing petition, it is ordered and directed that a citation issue to George H. Moredock, trustee under the will of George Moredock, commanding him to state an account of his trust as trustee of Samuel Moredock, on or before September 18, 1897, and file the same in the office of the register of wills of this county, or show cause why the same should not be filed."

Upon August 18, 1897, George H. Moredock waived the issue and service of a citation in the matter, and upon October 4, 1897, filed the following answer:

"That the statements in the first paragraph of said citation are true as he remembers them. As to the second paragraph he answers as follows: That

the entire receipts of the whole estate of George Moredock, deceased. was $15,208.60, of which $4,462.14 was applied by said executors to the payment of debts and expenses of settlement of said estate, leaving a balance of $10,746.46 to be distributed among the heirs and legatees, and, while the docket shows there was a balance on final account, that was the balance of both the partial and final accounts, and the docket entries show that the entire amount of said sum was paid out to the parties entitled thereto, and that these receipts show that a part of this balance was paid out to the heirs before the settlement of the final account. As to the twelfth paragraph of the will of said deceased and the fourth paragraph of said citation, your respondent also answers that they are true as he remembers them. Your respondent further answers, and says: The reason that no money has been paid out of the estate of George Moredock, deceased, by his executors to Samuel Moredock, was that the legacy left by said deceased to G. H. Moredock as trustee to Samuel Moredock to pay the amount of money paid by Daniel Moredock, James Moredock, William K. Reynolds, and your respondent, as bail for Samuel Moredock, including Samuel's share in the residuary fund of the estate of said deceased, was not sufficient to pay the debts of said Samuel Moredock for which Daniel Moredock, James Moredock, William K. Reynolds, and your respondent were bail, and that there was due and coming from the said Samuel Moredock to Daniel, James, and George H. Moredock and William K. Reynolds upon the settlement of the estate of George Moredock a certain sum of money which is yet due and unpaid, which amounts to $373.80. The amount of money paid by Daniel Moredock for Samuel was $542.28, by William K. Reynolds, $30.35, by James Moredock, $389.57, and the amount paid by your respondent was $520.26, aggregating the sum of $1,482.46. The amount received by your respondent as trustee of the legacy and of the residuary fund coming to the said Samuel Moredock, deceased, amounted to $1,108.66, leaving a deficit as aforesaid of $373.80 coming to Daniel, James, and Hicey Moredock and William K. Reynolds. Your respondent further says that the reason there was no account filed by him as trustee of Samuel Moredock was that there was not sufficient money coming into his hands as trustee of the said Samuel Moredock including the share of the residuary fund from the estate of George Moredock, deceased, to pay the debts of Samuel Moredock to Daniel Moredock, James Moredock, William K. Reynolds, and your respondent to the amount of $373.80, and therefore no funds to pay the costs of filing the account of your respondent as trustee of Samuel Moredock. Your respondent further answers, and says that he has receipts, the copies of which are hereto attached, for the amounts of money paid as aforesaid to Daniel, James, and Hicey Moredock and William K. Reynolds, amounting to $1,108.66, leaving a deficit of $373.80 of the amount paid by said parties for Samuel Moredock, which amount was $1,482.46, showing that every dollar received by him as trustee was again paid out, leaving not a penny as a compensation for his services. Further, the method of the settlement of the trust fund in his hands as aforesaid among the creditors of Samuel Moredock was advised and conducted by C. A. Black, Esq., deceased, as his counsel. The whole amount of the legacies under the will of George Moredock, deceased, was $9,700, which, taken from the balance of $10,746.46, leaves a residuary fund of $1,046.46, and Samuel's share of this residuary fund was $108.66, which with the legacy bequeathed to your respondent in trust for him by the aforesaid will, said legacy being $1,000, makes the $1,108.66 received as said trust fund, and every dollar of which was applied by me to the payment of his debts as directed by said will.

"Therefore your respondent prays that the citation issued in this matter be dismissed at the costs of the petitioner, and he will ever pray," etc.

"Copy of Receipts.

"Dec. 15, 1883.

"Received of G. H. Moredock one hundred eighty-seven and 95/100 dollars on the amount of money that is in his hands to be paid to my losses on Samuel Moredock's estate.

"$187.95.

James Moredock.”

"April 1, 1885. "Received of G. H. Moredock one hundred and six and 50/100 dollars, on the amount of money in his hands to be paid to my losses on Samuel Moredock's

estate.

"$106.50.

James Moredock." "May 29, 1886.

"Received of G. H. Moredock four and 17/100 dollars on the money in his hands to be paid to my losses on Samuel Moredock's estate. "$4.17.

James Moredock."

"Dec. 15, 1883.

"Received of G. H. Moredock two hundred sixty-three and 9/100 dollars on the amount in his hands to pay on my losses on Samuel Moredock's estate. *$263.09. Daniel Moredock." "April 1, 1885. "Received of G. H. Moredock one hundred forty-nine and 1/100 dollars on the amount in his hands to be paid on my losses on Samuel Moredock's estate. "$149.07. Daniel Moredock."

"May 29, 1886.

"Received of G. H. Moredock five and 83/100 dollars on the amount in his hands to be paid on my losses on Samuel Moredock's estate. "$5.83.

Daniel Moredock."

"April 4, 1885. "Received of G. H. Moredock eight and 80/100 dollars on the amount in his hands to be paid on my losses on Samuel Moredock's estate. "$8.30.

W. K. Reynolds." "Received of G. H. Moredock fourteen and 64/100 dollars on the amount in his hands to be paid on my losses on Samuel Moredock's estate. "$14.64.

W. K. Reynolds."

"May 29, 1886.

"Received of G. H. Moredock 80/100 dollars on the money in his hands to be paid on my losses on Samuel Moredock's estate. "$.30.

Wm. K. Reynolds." "April 1, 1885.

"Received of G. H. Moredock one hundred forty-two and 23/100 dollars of money held in trust by him to be paid to G. H. Moredock, James Moredock, Daniel Moredock and W. K. Reynolds. G. H. Moredock." "Dec. 1, 1883.

"Received of G. H. Moredock two hundred twenty and 2/100 dollars of money in my hands held in trust to be paid to G. H. Moredock, James Moredock, Daniel Moredock and W. K. Reynolds. "$220.02.

G. H. Moredock."

"May 29, 1886.

"Received of G. H. Moredock five and 88/100 dollars of money held in trust by him to be paid to G. H. Moredock, James Moredock, Daniel Moredock and W. K. Reynolds. "$5.83.

Thereupon the court made the following order:

G. H. Moredock."

"And now, February 14, 1898, rule discharged at the costs of the petitioner." Were the matters set up in the petition and answer in the orphans' court of Greene county finally adjudged upon their merits by that court? The prayer of the petition was for a citation to compel George Hicey Moredock, as executor under the will of George Moredock, and as trustee for Samuel Moredock, to file an account of his trust showing the amount of money belonging to the petitioner or