The opinion
On Petition to Reheab.
' Complainants have filed a petition to rehear, complaining that the Court erred in adjudging the costs against them. "We are of opinion that the decree of the Court was erroneous in this regard and the petition is accordingly granted.
*281 Considering the questions raised on this appeal, 'the equities of the case require that the costs, both in the lower courts and in this Court, should be paid out of the estate of the decedent Boland Gibbs.
The defendant Southern Trust Company has answered the petition of complainants and moved the Court to amend its final decree by remanding* the cause for an order of reference. The motion is allowed and the cause remanded for the following purposes:
(1) The Chancellor is directed to order a sale of the real estate involved in the trust estate and pay the proceeds to the Trustees of the First Baptist Church of Clarksville, Tennessee, that is, the proceeds will be paid to such person or persons as Trustee of said church as may be designated by the official board of the church, after deducting all court costs, including reasonable attorneys’ fees and such other costs as may be incurred in the sale of the real estate involved.
(2) 'Should there be any personal property belonging to the estate of the said Boland Gibbs and not subject to sale under the foregoing order, the same will be turned over to the Trustee of the First Baptist Church who is designated to receive the proceeds óf sale of the real estate.
The deacons and pastor of the First'Baptist Church have filed an answer to the petition to rehear which raises the question as to the amount of income that Mrs. Boland Gibbs was entitled' to receive under the will of her husband Boland Gibbs. The Chancellor held that she was entitled to the entire income and was not limited to the amount of three hundred dollars per annum. We think the Chancellor was correct in thus construing this provision of the testator’s will. We therefore hold that *282 whatever sum of money in the hands of the Southern Trust Company, Trustee, that was due and payable to Mrs. Gibbs at her death, is liable for her debts, including funeral expenses, and any amount in excess will be paid to her next of kin. If necessary, the Chancellor will enter an order of reference regarding these issues.