case APLYN versus brewer vern wms atk e contra Hardress cro el salk cro car  barn note c b Champneys v brown executor who all join in a sale shall be all  charge though one only receive the money by of trustee a man make several  executor who all join in sale of the testator good but one only receive the  money and he afterward become insolvent per Lord keeper all who act by join in  the sale shall be charge yet late before in the case of Heaton and Marriot  where a person have make a conveyance to several trustee for payment of debt  and they all join in the sale and one only receive the money and become  insolvent the other be not charge in the case of Westley and another v clark  and bet Trin term g June determine e contra by the late Lord chancellor  NorthingtonM smith by will inter all give to the two plaintiff legacy of pound  and pound and the residue of his personal estate to his widow and appoint  clark bet and Thompson his executor wit the usual clause that one of his  executor shall not be answerable for the act of the other part of the testator  estate be out upon mortgage Thompson who be a attorney after the testator  death call in the mortgage and receive the money he send his clerk with the  assignment of the mortgage to his two coexecutors who execute the same and  sign a receipt endorse thereon t become a bankrupt without have account for  these money and the legatee file their bill to charge c and b insist that they  be liable Lord n observe the claim appear to be find upon the general rule of  law that the executor be all liable whether they have receive the money or not  for which they have join in a receipt but otherwise with respect to trustee  that such a distinction be by no mean precise enough to ground a establish  rule and that it do not appear to he to be well find a joint receipt may be  rebut by other circumstance as evidence of one only have actual receive the  money that the authority of Churchill versus Hobson rest upon particular  circumstance and by no mean furnish any particular rule he do not see any  ground for a court of conscience to say I make you liable although you do not  receive mere because you have sign a receipt that in the present case the  equity be so obvious that nothing can weigh with he against any rule lie down  at any period t call in the money without the concurrence of his coexecutors  wheel he certain have a right to do t act as the attorney as well as executor  that it be entire the transaction of t and the other executor join in a  receipt mere as a point of form and decree that the coexecutors be not liable