Stirling's Estate

Opinion by

Mr. Justice Linn,

The Butler County National Bank and Trust Company of Butler, hereafter called Trust Company, appeals from an order, 1 inter alia, surcharging it for failure, as executor, to convert non-legal investments received from the testator. He died December 18, 1929. On December 24, 1929, letters testamentary were granted to his widow Mrs. Stirling, to Mrs. Church, his daughter by a former marriage, and to the Trust Company. The Trust Company filed this, its first account, May 13, 1939, pursuant to an order requiring it, made on the petition of a guardian for minor…