In re the Judicial Settlement of the Account of Proceedings of the United States Trust Co.

Burr, J.:

This proceeding was brought in the Surrogate’s Court of New York county by the United States Trust Company of New York, as trustee under the last will and testament of Clinton W. Bird, deceased, for the judicial settlement of its account as said trustee, covering the period from February 15, 1922, to June 30, 1923. The account was judicially settled by a decree of the Surrogate’s Court of New York county, dated September 15, 1924, which by stipulation amended its decree of June 30, 1924, and it is from this amended decree that this appeal is taken.

The only question raised before the…