Cline Estate

Depuy, J.,

— In this estate the executrix filed her first and final account with the Register of Wills of Franklin County on August 4, 1959, showing a gross estate of $91,874.60, composed principally of a real estate mortgage and an assortment of common stocks, debts and deductions amounting to $11,214.32, Pennsylvania Inheritance Tax, $1,885.95, leaving a net estate for distribution of $77,350.40.

As part of the debts and deductions there was shown in the account an item of $2,523.50 for monument at *677the grave purchased from Joseph L. Mathias. The register of wills, in the capacity of agent for…