263 Pa. 37 | Pa. | 1919
Opinion by
This controversy arises upon exceptions filed to the final account of the executors of Anna C. Cooper, late of Lawrence County, deceased. The appellant was the executrix of the will and one of the accountants. The account as filed contains this notation: “The following certificates of deposit issued by the National Bank of Lawrence County in the possession of the executors are claimed by Annie A. McCoy as her property, she claiming that Anna C. Cooper, the decedent, gave and delivered the same to her in the lifetime of decedent as compensation for services rendered by her to the decedent.” Then follows an itemized statement of the several certificates with their respective dates and amounts, aggregating, with the interest accrued, $9,002.25. The legatees excepted to the account as stated on the ground that the certificates mentioned should have been accounted for as assets of the estate, and asked for a surcharge to that extent. The matter was referred do an auditor who had been appointed to make distribution. He reported adversely to the appellants contention, holding, “that the evidence produced is not sufficient to establish title to the certificates of deposit in claimant during the lifetime of decedent, but that said certificates constitute a part of the assets of the estate which passed by the last will and testament of Anna C. Cooper, and that the executors should account for them to said estate.” The auditor thereupon restated the account,' surcharging accountants with the omitted certificates of deposit.
The assignments of error are overruled and the decree of the court áffirmed.