Warwick's Estate

Holland, P. J.,

The account was filed on July 20,1939, in the office of the register of wills, and was advertised and transmitted to this court. It appeared on the September 1939 audit list, no. 116, but, *522for reasons appearing below, it was not, however, audited when that list was called for audit.

On September 21,1939, a petition was filed by Tradesmens National Bank & Trust Company, in its capacity as one of the substituted guardians of the minor’s estate. The petition recites that Granville B. Hopkins, the original and sole guardian, died on December 7, 1938; that on March 29, 1939,…